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Theorizing engagement: the potential of a critical dialogic approach

Jan Bebbington (University of St Andrews, St Andrews, UK)
Judy Brown (Victoria University of Wellington, Wellington, New Zealand)
Bob Frame (Landcare Research, Lincoln, New Zealand)
Ian Thomson (University of Strathclyde, Glasgow, UK)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 12 June 2007

9728

Abstract

Purpose

The purpose of this paper is to contribute to discussions about engagement in social and environmental accounting, drawing on dialogic theory and philosophy. A dialogic approach, building on existing critical inquiries, is introduced to derive principles to inform “on the ground” engagements. Applying dialogic thinking to social and environmental accounting encourages the development of dialogic forms of accountability, more authentic engagements and is more likely to contribute to sustainable social and environmental change.

Design/methodology/approach

Contains a synthesis of literature from within and beyond social and environmental accounting to shed light on the issues addressed by the special issue.

Findings

Research engagements in social and environmental accounting need not be taken in a haphazard manner uninformed by theory. In particular, the “learning turn” in social sciences has generated a large body of theorizing (informed by concrete engagement activities) that can be used to shape, guide and support engagement.

Practical implications

The principles developed can be used to inform future research design, with the aim of increasing the likelihood that such engagements will yield outcomes of “value” usually defined as emancipatory changes.

Originality/value

This paper develops a new (to accounting) theoretical perspective.

Keywords

Citation

Bebbington, J., Brown, J., Frame, B. and Thomson, I. (2007), "Theorizing engagement: the potential of a critical dialogic approach", Accounting, Auditing & Accountability Journal, Vol. 20 No. 3, pp. 356-381. https://doi.org/10.1108/09513570710748544

Publisher

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Emerald Group Publishing Limited

Copyright © 2007, Emerald Group Publishing Limited

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