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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.

This article concerns challenges arising from the development of economic globalization as the so-called “creator of a new world order“ and its tendency to deteriorate the foundation of a global order in terms of social justice, solidarity, and human dignity. As main point of referral functions, the report of the "Commission Stiglitz, Sen and Fitoussi" on the Measurement of Economic Performance and Social Progress that refers to the European Commission's strategy of development, acknowledges the need for these values. On behalf of this reflection, this article is based on the recent outcomes of the exploration of these social quality issues in a recent published book by the Foundation on Social Quality. The article argues that indicators are needed in order to understand the effects of societal changes in response to the current economic globalization, which increases inequality and the fragmentation of the labor market.

Abstract

Human rights debates seem to be a little bit in a dead end: on the one hand, taken for granted is defined diffusion of human rights; on the other there seems to be in permanent confrontation two incompatible positions, each of them suggesting the other side is in breach of the rules. One is the position that emphasizes the societal dimension of rights; on the other camp, we find those striving for what may be seen as a civic liberty interpretation This article shows that both positions miss a crucial challenge: both human rights theory and practice must be refocused and consider human rights as part of the process of society building, maintenance, and change.

Abstract

A fundamental methodological problem is the relevance of an antagonism of capitalism. This needs to be classified in light of the developmental stage of the means of production: far too little attention is paid to the contradictory character of individualization and socialization. This brings us to Karl Polányi’s main argument of disembedding. He also deals with a shift from the socially integrated (and dependent) individual to the utilitarian market citizen. The French regulationist theory offers a major step toward understanding new forms of societal embedding linked to this “new personality.” It will also allow us to move beyond the misleading juxtaposition or dichotomization of individualization-socialization. Investigating five major tensions, it ventilates the possible meaning of the digital revolution and the challenges for monitoring development. The main aim of the article, however, is to bring the economy back in and to go beyond the traditional duality between economics and politics.