The Limits to Cheating History

Changing the Reference for Accounting

in The International Journal of Social Quality
Restricted access

Abstract

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.

Contributor Notes

Peter Herrmann, PhD, is a social philosopher and professor of economics. He has studied in sociology, economics, political science, and social policy and philosophy. He holds a venia for sociology and has worked internationally in the EU and globally. He is currently affiliated with the Max Planck Institute for Social Law and Social Policy in Munich, Germany. E-mail: herrmann@esosc.eu

The International Journal of Social Quality

(formerly The European Journal of Social Quality)

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