characteristics of accounting systems. S. J. GRAY a Professor of Accounting, University of Glasgow, Scotland is 1 ABACUS INTERNATIONAL CLASSIFICATION AND ENVIRONMENTAL FACTORS Comparative accounting research has provided an enhanced awareness of the influence of environmental factors on accounting development (e.g., Mueller, 1967; Zeff, 1971; Radebaugh, 1975; Choi and Mueller, 1984; Nobes, 1984; Arpan and Radebaugh, 1985; Nobes and Parker, 1985). This research has contributed to a growing realization…
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