The Limits to Cheating History

Changing the Reference for Accounting

in The International Journal of Social Quality
View More View Less
  • 1 Max Planck Institute for Social Law and Social Policy herrmann@esosc.eu
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)

  • Alexander, John R. 2002. History of Accounting. New York: Association of Chartered Accountants in the United States. https://www.sgucto.sk/home/images/history%20of%20accounting.pdf.

    • Search Google Scholar
    • Export Citation
  • Ashcroft, Ross, and Dominic Frisby. 2012. Four Horsemen. Directed by Ross Ashcroft. Documentary. London: Motherlode. https://youtu.be/5fbvquHSPJU.

    • Search Google Scholar
    • Export Citation
  • Babinet, Gilles. 2015. Big Data, penser l’homme et le monde autrement. Paris: Le Passeur.

  • Beecher, Catharine Esther. 19421945. A Treatise on Domestic Economy: For the Use of Young Ladies at Home, and at School. New York: Harper & Brothers.

    • Search Google Scholar
    • Export Citation
  • Boccara, Frédéric. 2013. “Crisis, Capitalism and the World: What Is New? What Tasks? A Marxist-and-Beyond Perspective.” Paper presented at the 4th World Socialist Forum, Beijing, Chinese Academy of Social Sciences, 30–31 October.

    • Search Google Scholar
    • Export Citation
  • Clark, Colin. 1940. The Conditions of Economic Progress. London: Macmillan.

  • Degryse, Christophe. 2016. Digitalisation of the Economy and Its Impact on Labor Markets. ETUI Working Paper 2016.02. Brussels: European Trade Union Institute. https://www.etui.org/content/download/22130/184851/file/ver+2+web+version+Working+Paper+2016+02-EN+digitalisation.pdf.

    • Search Google Scholar
    • Export Citation
  • Drahokoupil, Jan, and Brian Fabo. 2016. “The Platform Economy and the Disruption of the Employment Relationship.” ETUI Policy Brief no. 5/2016. Brussels: European Trade Union Institute. https://www.etui.org/content/download/23770/197926/file/Platform+economy+Drahokoupil+Fabo+Policy+Brief+PB+2016.05.pdf.

    • Search Google Scholar
    • Export Citation
  • Economist. 2015. “Does Deutschland Do Digital? Europe’s Biggest Economy Is Rightly Worried That Digitisation Is a Threat to Its Industrial Leadership.” 21 November. http://www.economist.com/news/business/21678774-europes-biggest-economy-rightly-worried-digitisation-threat-its-industrial.

    • Search Google Scholar
    • Export Citation
  • Gaspers, Des. 2015. “Development Ethics.” In Encyclopedia of Global Bioethics, ed Henk ten Have. Basel: Springer. https://link.springer.com/referenceworkentry/10.1007/978-3-319-05544-2_139-1

    • Search Google Scholar
    • Export Citation
  • Gleeson-White, Jane. 2011. Double Entry: How the Merchants of Venice Shaped the Modern World—and How Their Invention Could Make or Break the Planet. Crows Nest, AU: Allen & Unwin.

    • Search Google Scholar
    • Export Citation
  • Gleeson-White, Jane. 2014. Six Capitals: The Revolution Capitalism Has to Have—or Can Accountants Save the Planet. Crows Nest, AU: Allen & Unwin.

    • Search Google Scholar
    • Export Citation
  • Herrmann, Peter. 2014. “Precarity—An Issue of Changed Labour Market and Employment Patterns or of Changed Social Security Systems?” In Labour Market and Precarity of Employment: Theoretical Reflections and Empirical Data from Hungary and Russia, ed. Peter Herrmann, Viacheslav Bobkov, and Judit Csoba, 1166. Vienna: Wiener Verlag fuer Sozialforschung.

    • Search Google Scholar
    • Export Citation
  • Huws, Ursula. 2014. Labor in the Global Digital Economy: The Cybertariat Comes of Age. New York: Monthly Review Press.

  • IR (Integrated Reporting). 2013. “Visuals of Alternative Models of Capitals.” Supporting document to Background Paper The Capitals. http://integratedreporting.org/wp-content/uploads/2013/03/The-Capitals-Visuals-of-alternative-models-of-capitals-.pdf.

    • Search Google Scholar
    • Export Citation
  • Jessop, Bob. 2000. “From the KMNS to the SWPR.” In Rethinking Social Policy, ed. Gail Lewis, Sharon Gewirtz, and John Clarke, 171184. London: Sage.

    • Search Google Scholar
    • Export Citation
  • Kolakowski, Mark. 2017. “Householding Accounts in Finance.” The Balance, updated 13 August. http://financecareers.about.com/od/ai/g/Household.htm

    • Search Google Scholar
    • Export Citation
  • Kondratiev, Nikolai D. (1926) 1998. “Long Cycles of Economic Conjuncture.” In The Works of Nikolai D. Kondratiev, Volume 1: Economic Statics, Dynamics and Conjuncture, ed. Natalia Makaseva, Warren J. Samuels, and Vincent Barnett; trans. Stephen S. Wilson, 2563. London: Pickering & Chatto.

    • Search Google Scholar
    • Export Citation
  • Krugman, Paul. 2011. “We Are the 99.9%.” New York Times, 24 November. http://www.nytimes.com/2011/11/25/opinion/we-are-the-99-9.html?_r=0.

    • Search Google Scholar
    • Export Citation
  • Macve, Richard H. 2013. “Fair Value vs Conservatism? Aspects of the History of Accounting, Auditing, Business and Finance from Ancient Mesopotamia to Modern China.” British Accounting Review 47 (2): 124141. doi:10.1016/j.bar.2014.01.001.

    • Crossref
    • Search Google Scholar
    • Export Citation
  • Marx, Karl. (1857) 1974. Grundrisse der Kritik der Politischen Ökonomie (Rohentwurf), 1857–1858: Anhang 1850–1859. Berlin: Dietz Verlag.

    • Search Google Scholar
    • Export Citation
  • Marx, Karl. (1857) 1986. “Introduction.” In Marx/Engels Collected Works, Vol. 28: Marx: 1957–1861, 17–48. London: Lawrence & Wishart.

    • Search Google Scholar
    • Export Citation
  • Marx, Karl. (1857–1858) 1986. “Economic Manuscripts of 1857–1858 (First Version of Capital).” In Marx/Engels Collected Works, Vol. 28: Marx: 1857–1861, 5540. London: Lawrence & Wishart.

    • Search Google Scholar
    • Export Citation
  • Marx, Karl. (1867) 1996. “Capital: A Critique of Political Economy, Volume I.” In Marx/Engels Collected Works, Vol. 35: Karl Marx—Capital Volume I, 7–764. London: Lawrence & Wishart.

    • Search Google Scholar
    • Export Citation
  • Marx, Karl, and Frederick Engels. (1845–1846) 1976. “The German Ideology: Critique of Modern German Philosophy According to Its Representatives Feuerbach, B. Bauer and Stirner, and of German Socialism According to Its Various Prophets.” In Marx/Engels Collected Works, Vol. 5: Marx and Engels 1845–1847, 19–539. London: Lawrence & Wishart.

    • Search Google Scholar
    • Export Citation
  • McDowell, Moore, Rodney Thom, Ivan Pastine, Robert Frank, and Ben Bernanke. 2012. Principles of Economics. 3rd European ed. London: McGraw-Hill Education.

    • Search Google Scholar
    • Export Citation
  • Moore, Jason W. 2017. “The Capitalocene. Part I: On the Nature and Origins of Our Ecological Crisis.” Journal of Peasant Studies 44 (3): 594630. doi:10.1080/03066150.2016.1235036.

    • Crossref
    • Search Google Scholar
    • Export Citation
  • Oxfam. 2016. An Economy for the 1%: How Privilege and Power in the Economy Drive Extreme Inequality and How This Can Be Stopped. Briefing Paper 210. Oxford: Oxfam International. https://www.oxfam.org/sites/www.oxfam.org/files/file_attachments/bp210-economy-one-percent-tax-havens-180116-en_0.pdf.

    • Search Google Scholar
    • Export Citation
  • Pacioli, Luca. 1494. Summa de arithmetica, geometrica, proportionio et proportionalita Summary of Arithmetic, Geometry, Proportions and Proportionality.

    • Crossref
    • Search Google Scholar
    • Export Citation
  • Piketty, Thomas. 2013. Le capital au XXIe siècle. Paris: Éditions du Seuil.

  • Polanyi, Karl. (1944) 1957. The Great Transformation: The Political and Economic Origins of Our Time. Boston: Beacon Press.

  • Ramos, Valeriano, Jr. 1982. “The Concepts of Ideology, Hegemony, and Organic Intellectuals in Gramsci’s Marxism.” Theoretical Review 27. https://www.marxists.org/history/erol/periodicals/theoretical-review/1982301.htm

    • Search Google Scholar
    • Export Citation
  • Schumpeter, Josef A. (1943). 1994. Capitalism, Socialism, and Democracy. 5th ed. Intro. Richard Swedberg. London: Routledge.

  • Šmihula, Daniel. 2011. “Long Waves of Technological Innovations.” Studia Politica Slovaca 2: 5068. http://ssrn.com/abstract=2353624.

    • Search Google Scholar
    • Export Citation
  • Thompson, Derek, and Jordan Weissmann. 2012. “The Cheapest Generation: Why Millennials Aren’t Buying Cars or Houses, and What That Means for the Economy.” Atlantic, September. https://www.theatlantic.com/magazine/archive/2012/09/the-cheapest-generation/309060.

    • Search Google Scholar
    • Export Citation
  • Valenduc, Gérard, and Patricia Vendramin. 2016. Work in the Digital Economy: Sorting the Old from the New. ETUI Working Paper 2016.03. Brussels: European Trade Union Institute. http://www.etui.org/content/download/23260/193793/file/16+WP+2016+03+Digital+economy+EN+Web+version.pdf.

    • Search Google Scholar
    • Export Citation
  • Visser, Wayne A. M., and Alastair McIntosh. 1998. “A Short Review of the Historical Critique of Usury.” Accounting, Business and Financial History 8 (2): 175189. http://www.alastairmcintosh.com/articles/1998-Usury-Visser-McIntosh.pdf

    • Crossref
    • Search Google Scholar
    • Export Citation
  • Weber, Max. (1921). 1978. Economy and Society: An Outline of Interpretive Sociology. Vol. 1. Ed Guenther Roth and Claus Wittich. Berkley: University of California Press.

    • Search Google Scholar
    • Export Citation

Metrics

All Time Past Year Past 30 Days
Abstract Views 55 51 8
Full Text Views 17 1 0
PDF Downloads 1 1 0