7 - Why is the classification of accounting systems likely to be useful? 8 - Are cultural influences likely to have a larger impact on accounting measurement or disclosure practices? 9 - What international pressures for change in accounting do you think are going to be most important during the early years of the twenty-first century? 10 - Because of the accounting scandals of the early twenty-first century, new laws like Sarbanes-Oxley have been enacted. What societal and accounting values do the laws attempt to change? 11 - Using the accounting and societal values discussed in the chapter, construct a basic ideal accounting system. Is there a country that uses your system? Is there a country that closely approximates your system?
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