historically been no great need for accounting. In many situations, such accounting regulations as exist have often been created in an ad hoc manner and have not resulted in a homogeneous accounting environment.
وفي حالات كثيرة، نشأت قواعد المحاسبة بطريقة عشوائية ولم تكن نتيجة لبيئة محاسبية متجانسة.