The article outlines some challenges for accounting, which is increasingly under pressure.
Accounting tries to enhance its meaning by widening its approach, including issues that fall
under headings like environmental or social corporate responsibility. However, the article
aims to make clear that such strategies are not sufficient to answer challenges that emerge
from social quality thinking. The two main challenges are (1) to merge accounting on the
micro- and the macro-level and (2) to introduce a thorough qualitative perspective.