Answer:
B. Economics
Explanation:
In the field of accounting, there are specialized areas such as financial accounting, managerial accounting, cost accounting, auditing, tax accounting, AIS, forensic accounting, and fiduciary.
Economics is not considered a specialized field of accounting because it is too broad to be considered pure accounting as it takes into account various aspects of social science that is not related to accounting.
Economics is more of social science than accounting.
