In the late 1960s, Professor Gerhard Mueller broke new ground by preparing international classification of accounting (Mueller, 1967) and of business environments (Mueller, 1968). His classification of accounting systems into four patterns of development is a simple grouping that is not accompanied by an explanation of the method used to obtain. However, the range of four is considered sufficient to embrace accounting as it is presently known and practiced in various parts of the globe. (Nobes and Parke