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This study aims to propose and apply a sustainability assessment model (SAM) for the mineral extraction industry developed on the basis of elements of dialogic accounting.

Distinct from other similar exercises, ours is also one in external accounting that focuses on a set of mining companies operating in a specific geographical location. It was undertaken based on different perspectives from various stakeholders, including mining workers and city dwellers, retrospectively, using publicly available information, entirely independently of the set of companies regarding which impacts the authors try to offer an account and without their approval. Twenty indicators were identified from the perspective of value for society.

The results for all environmental externalities appeared to be negative, as companies’ attitudes continue to be reactive and on the threshold of legal requirements. This assessment of the selected social indicators emphasizes that accelerated expansion of mining activities poses a threat to the mining area in the long term, as it reduces the useful lives of mineral deposits and expands social and environmental externalities.

The authors propose to expand the horizon of accounting through a framework that combines elements of the SAM technology, dialogic accounting and external accounting. This investigation contributes to the development of social and environmental accounting practices through the discussion, proposal and use of an SAM, built with the cooperation of several social actors and from the perspective of the other rather than the entity.

The authors tried to show how an SAM approach can be used in combination with dialogic accounting processes, increasing the accountability and awareness of the different groups of stakeholders, focusing on marginalized stakeholders, to offer an external account of the impacts of a set of companies from the mining sector operating in a specific geographical area.

This study’s findings suggest there are opportunities for accountants to support social and environmental accounting, thereby contributing to community awareness and empowering transformative action.

This exploratory study aims to investigate the use of Facebook as a dialogic accounting tool for promoting citizen engagement in Italian regions.

This study adopts a mixed methodology. Indeed, it first collects some quantitative data to construct an engagement index for the Facebook pages of the Italian regions, and then it performs a content analysis of some posts while also examining the tenor of the related comments and the level of interaction between regions and citizens.

The Italian regions have mainly used their Facebook pages for public communication purposes rather than for public participation. Therefore, they have conceived social pages more as an instrument of self-legitimisation and thus monologic accounting and have rarely considered them as a tool for engaging citizens who, in turn, showed low interest in participating in online debates. Nature and environment, tourism promotion and sport were the most engaging content types. Findings also confirm that posting many messages does not automatically increase engagement.

This study is one of the first to investigate the potential of social media from a dialogic accounting perspective, especially in the public sector. Additionally, it focuses on regions which are understudied in the literature, although they are critical actors in implementing public policies. Last but not least, this study offers a framework that integrates the literature on the use of social media for citizen engagement and research on such platforms as dialogic accounting tools.

The research aims to provide a longitudinal case study to understand how digital transformation can be embedded in municipal reporting frameworks. The central role of such technology becomes increasingly evident as citizens demand greater transparency and engagement between them and governing institutions.

Utilising a longitudinal case study methodology, the research focusses on Turin’s Integrated Popular Financial Report (IPFR) as a lens through which to evaluate the broader implications of digital transformation on governmental transparency and operational efficiency.

Digital tools, notably sentiment analysis, offer promising avenues for enhancing governmental efficacy and citizenry participation. However, persistent challenges highlight the inadequacy of traditional, inflexible reporting structures to cater to dynamic informational demands.

Embracing digital tools is an imperative for contemporary public administrators, promoting streamlined communication and dismantling bureaucratic obstructions, all while catering to the evolving demands of an informed citizenry.

Different from previous studies that primarily emphasised technology’s role within budgeting, this research uniquely positions itself by spotlighting the transformative implications of digital tools during the reporting phase. It champions the profound value of fostering bottom-up dialogues, heralding a paradigmatic shift towards co-creative public management dynamics.

This paper illuminates our journey as accounting educators by exploring accounting as a technical, social and moral practice towards decolonising ourselves. It lays the foundations for decolonising the higher education curriculum and the consequences for addressing the Sustainable Development Goals (SDGs).

This paper focuses on the potential to foster a space for praxis by adopting dialogism-in-action to understand our transformative learning through Jindaola [pronounced Jinda-o-la], a university-based Aboriginal knowledge program. A dialogic pedagogy provided the opportunity to create a meaningful space between us as academics, the Aboriginal Knowledge holder and mentor, the other groups in Jindaola and, ultimately, our accounting students. Since Jindaola privileged ‘our way’ as the pedagogical learning process, we adopt autoethnography to share and reflect on our experiences. Making creative artefacts formed the basis for building relationships, reciprocity and respect and represents our shared journey and collective account.

We reveal our journey of “holding to account” by analysing five aspects of our lives as critical accounting academics – the overarching conceptual framework, teaching, research, governance and our physical landscape. In doing so, we found that Aboriginal perspectives provide a radical positioning to the colonial legacies of accounting practice.

Our journey through Jindaola contemplates how connecting with Country and engaging with Aboriginal ways of knowing can assist educators in meaningfully addressing the SDGs. While not providing a panacea or prescription for what to do, we use ‘our way’ as a story of our commitment to transformative change.

The primary objective of this paper is to explore how space organizations can incorporate children and imagination in their accountability-based accounting and decision-making processes.

This study centers on stakeholder engagement with children, specifically examining the drawing competition associated with the CHaracterising ExOPlanet Satellite (CHEOPS) space exploration mission. We employ a multidimensional research design consisting of both an interpretive approach to the 2,748 space-related drawings submitted by children across Europe to the CHEOPS drawing competition in 2015 and a content analysis of 46 media releases published by ESA and the University of Bern, the key partners of the CHEOPS mission.

Our analysis of the children’s drawings and the CHEOPS media releases indicates that the related organizations account for some of the children’s visions and imaginations, but shortcomings exist in addressing the ethical and space environmental concerns related to space exploration. We explore implications for the space accounting agenda by applying the critical dialogic accountability framework proposed by Dillard and Vinnari (2019), which allows for a discussion on an outline for action by incorporating intergenerational equity (Thomson et al., 2018) and moral imagination (Werhane, 1999).

This study offers a novel exploration of a largely overlooked yet crucial stakeholder group: children. By focusing on their unique perspectives and imaginative capabilities, the paper brings forth the voices of those who will inherit the future of space exploration. Employing children’s drawings as a medium of symbolic communication, this research study offers fresh insights into their perceptions, particularly relevant to space accounting. This innovative approach not only enriches the literature on stakeholder engagement and accountability but also provides space organizations with valuable guidance on fostering inclusivity and ensuring that the interests of future generations are considered in decision-making processes.

This research interrogates how the construction of narratives and accounting forecasts contributes to managing the emotional state of actors involved in reporting meetings by promoting discourses of hope in their organization's future, mitigating their anxiety. This study shows how narratives are built from multiple antenarratives and accounting forecasts, which restore and strengthen organizational actors' commitment to their organizations. This study contributes to a better understanding of the role played by narratives and accounting documents in mitigating organizational members' anxiety.

Over eight months, an interventionist research design method gave one of the authors the opportunity to record discussions held during reporting meetings in a business incubator. These recordings captured the production of narratives and forecasts in these meetings.

This study shows how the production of multiple antenarratives and accounting forecasts helps organizational actors who attend reporting meetings mitigate the anxiety triggered by disappointing performance figures and restore collective discourses full of hope for the organization's future. This case highlights how personal antenarratives and successive versions of accounting forecasts contribute to restoring a collective commitment to a failing organization.

This study refines current understanding of the under-explored links between accounting forecasts, narratives and anxiety management. The study provides insight into how accounting practices contribute to the production of narratives that successfully restore organizational members' commitment to working for a failing organization. The study also exemplifies the original insights gained from interventionist research protocols.

This paper draws on the thinking of the nineteenth-century Italian philosopher and poet Giacomo Leopardi and scholars who studied his thoughts on the relationship between nature and humans. Leopardi's philosophy of nature recognizes the alienness of nature in relation to humankind, thus challenging human governance of the planet. The poet’s thoughts align with the dilemma identified in the Anthropocene literature: who speaks for nature? This dilemma has accounting implications in terms of the frameworks and disclosures to be adopted. Therefore, Leopardi’s thoughts can become the basis for a more articulated and complex understanding of some key concepts and issues at the roots of SEA.

The paper utilizes content analysis to examine four essays by Giacomo Leopardi, which serve as the source of our data.

Leopardi recognizes the alienness of nature with respect to humanity and the voicelessness of nature as a generative of conflict. He also warned of the consequences of human governance that does not take nature’s needs into account. These findings open a discussion on the complex accounting implications of the distance between humanity and nature. They can inspire SEA scholars to change the status quo by developing new accounting frameworks from the perspective of nature and adopting forms of governance of nature that recognize the need to protect it as a voiceless stakeholder.

Through Leopardi’s humanistic and poetic philosophy, the perspective of nature can be infused into SEA studies, thereby promoting the need for a multidisciplinary and complex approach to the discipline.

This study aims to explore to what extent stakeholder engagement affects the sustainability reporting (SR) process and if it succeeds in facilitating the encounter between demand and supply of accountability, as well as the main challenges of this practice, by focusing on a crucial and under-investigated public sector area, the judicial system.

The study adopts an action research (AR) approach. Specifically, it focuses on a specific phase (i.e. stakeholder engagement) of the broader project that was carried on from 2019 in an Italian Public Prosecutor’s Office. Data were collected from multiple sources, i.e. written notes and reports gathered during meetings, the survey administered to stakeholders and the published sustainability reports.

Stakeholder engagement may be a valuable and effective tool for improving the level of accountability, as it increases the responsiveness of SR to the informative needs of stakeholders. However, the study also highlights some critical points that must be addressed to exploit this fully. Among these is the need to act upstream of the process by working on an accounting system that goes beyond the economic dynamics and can effectively answer the accountability demand.

The study contributes to theoretical and empirical knowledge by exploring a topic and a public sphere still limited investigated, i.e. the stakeholder engagement in sustainability in the judicial sector. The AR approach also presents some originality points, as it is low widespread in management and accounting literature.

The purpose of this paper is to examine the alternative accounts produced by Green Earth Volunteers (GEV), a Chinese environmental non-governmental organisation, over a 10-year period in the context of their campaign to create visibilities about hydroelectric dam projects along the Chang Jiang.

Drawing on conceptions of the human–nature relationship, including those evident in ancient Chinese philosophy and mythology, and the Chinese way of viewing and resolving conflict, this paper offers an interpretive analysis of the alternative accounts of GEV in terms of their form and content.

In terms of their content, the alternative accounts reflect elements of interrelated thinking, being underpinned by a recognition of the relationship between humans and nature, which is evident in Confucianism, Taoism and ancient Chinese mythology. The strategies adopted by GEV are a non-confrontational but feasible way to promote their ecological beliefs in the Chinese context.

The study suggests that social and environmental accounting (SEA) in developing countries is steeped in local cultural and philosophical traditions that need to be considered and incorporated into the design of alternative accounts.

The study contributes to the very limited literature that offers qualitative analyses of SEA in developing countries.

This essay focuses on an argument that challenges the notion of market reform as a desirable idea. It examines how market requirements, accounting practices, political intervention and organizational conditions interact and create conflicts in the implementation of market reform. In our case study, we aim to elucidate the detrimental effects of expanding pricing mechanisms into areas typically untouched.

The essay adopts a critical perspective toward the marketization in the public sector organizations based on the authors' previous studies and observations of the reforms in Swedish schools over the last 30 years. The case is conceptualized within Callon’s framework of the sociology of worth.

The paper provides an example of market dynamics introduced without the presence of pricing and qualification mechanisms, resulting in a trial-and-error situation. In this context, we document and problematize a trend toward marketization that has had negative consequences for Swedish schools. In doing so, the paper shows how market requirements, accounting practices, political interventions and organizational conditions interact and create conflicts during the implementation of market reforms. The case shows the emergence of a new economic entity and its underlying rationale, the quantification/pricing mechanism, with a special emphasis on the role of accounting and the repercussions on subjectivities as values shift.

This paper follows up on the New Public Financial Management (NPFM) global warning debate on the emergence of pricing/charging mechanisms in public services. It provides a critical overview of the diffusion and relevance of accounting evaluation processes to sustain continuous reforms, despite claimed criticisms, limitations and (un)intended consequences. The paper also provides some reflections on new avenues for further research and some possible ways out for accounting studies.