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Mautz (1963:318) stated that It is one thing to be accepted into the family [of social sciences]; it is quite another to claim a
Mautz (1963:318) stated that "It is one thing to be accepted into the family [of social sciences]; it is quite another to claim a place at the table by right of accomplishment." He questioned whether accounting is a social science and addressed the relationship between academic research and the practice of accounting. Against this background, he assessed the situation of accounting. Source of reference: Accounting as a Social Science (1963, by R.K. Mautz) REQUIRED 2.1 2.2 Based on the above statement, discuss the viewpoints and conclusions of Mautz on whether accounting is a social science. (8 marks) From your point of view, discuss whether the viewpoints of Mautz are currently still relevant, and conclude whether accounting can be viewed as a social science (motivate your viewpoints with referenced facts, convincing arguments, theories, etc.) (4 marks) Bedford and Baladouni argued in the introduction to their article that communication theory holds several opportunities/advantages for the advancement of accountancy. Source of reference: A Communication Theory Approach to Accountancy (1962, by N.M. Bedford and V. Baladouni) REQUIRED 2.3 2.4 Identify two of these opportunities/advantages and discuss whether the opportunities/advantages that you have identified are currently still relevant. (motivate your viewpoints with referenced facts, convincing arguments, theories, etc). (4 marks) Based on the dissertation An Application of General Systems Theory to the Determination of the Nature of Accounting (1970, by R.E. Bailey) and Learning Unit 2: Concepts, consider the definitions of a system and assess whether accounting can be viewed as i) a system, and if so, ii) whether accounting should be viewed as an open or a closed system (motivate your assessment with referenced facts, convincing arguments, theories, etc). (4 marks) Total (20 marks)
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