- Sovereignty of different countries: Each government operates independently as compared to private sector and therefore promoting a culture of uniformity in reporting may to be acceptable to
- Different counties also have different reporting requirements and procedures for the government departments. Some government departments do not prepare financial statements to the
- Counties also have different laws that apply in different government
- Challenges in resources, systems and personnel to implement
- Resistance staff in various government
- Language
- Political instability in various countries