Supply the missing word(s) in the following statements:

a. Accounting must reflect the national \(\qquad\) and \(\qquad\) environment in which it is practiced.

b. Other accounting differences among nations stem from the legal or \(\qquad\) differences.

c. Commonwealth nations tend to adopt \(\qquad\) accounting standards.

d. Several organizations are working to achieve greater understanding and \(\qquad\) of accounting principles.

e. Ultimately, the success of international pronouncements depends on the willingness of the nations to \(\qquad\) them.

f. translation is probably the most common problem in an international business environment.