Discuss the difference between seeing accounting as technical practice and seeing it as a social practice. Illustrate your answers with supporting examples e.g. academic literature.

Question 3

Accounting is a practice that underlies and enables organizational action and much of human activity. In this way, accounting is fundamentally a social practice, which guides and influences the behaviour of people in organizations and society, thereby impacting our lives.’ – Eva Tsahuridu & Garry Carnegie, IFAC, 2018.

Required:

Use your lecture and seminar materials, explain the phrase “accounting as a social practice”. Note the following:

1. Discuss the difference between seeing accounting as technical practice and seeing it as a social practice.
2. Illustrate your answers with supporting examples e.g. academic literature.
3. Present your arguments in form of essay. Reference should be included.
4. Do not copy from your lecture slides and seminar materials.
5. The word limit is 1000 words.