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1 – 10 of 337Farzana Aman Tanima, Judy Brown and Trevor Hopper
To present an analytical framework for conducting critical dialogic accounting and accountability-based participatory action research to further democratisation, social change and…
Abstract
Purpose
To present an analytical framework for conducting critical dialogic accounting and accountability-based participatory action research to further democratisation, social change and empowering marginalised groups, and to reflect on its application in a Bangladeshi nongovernmental organisation's microfinance program.
Design/methodology/approach
The framework, synthesising prior CDAA theorising and agonistic-inspired action research, is described, followed by a discussion of the methodological challenges when applying this during a ten-year, ongoing intervention seeking greater voice for poor, female borrowers.
Findings
Six methodological issues emerged: investigating contested issues rather than organisation-centric research; identifying and engaging divergent discourses; engaging marginalised groups, activists and/or dominant powerholders; addressing power and power relations; building alliances for change; and evaluating and disseminating results. The authors discuss these issues and how the participatory action research methods and analytical tools used evolved in response to emergent challenges, and key lessons learned in a study of microfinance and women's empowerment.
Originality/value
The paper addresses calls within and beyond accounting to develop critical, engaged and change-oriented scholarship adopting an agonistic research methodology. It uses a novel critical dialogic accounting and accountability-based participatory action research approach. The reflexive examination of its application engaging NGOs, social activists, and poor women to challenge dominant discourses and practices, and build alliances for change, explores issues encountered. The paper concludes with reflective questions to aid researchers interested in undertaking similar studies in other contentious, power-laden areas concerning marginalised groups.
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The purpose of this paper is to review the current research program in agonistic dialogic accounting and to reflect on future possibilities for broadening out and opening up…
Abstract
Purpose
The purpose of this paper is to review the current research program in agonistic dialogic accounting and to reflect on future possibilities for broadening out and opening up accounting and accountability systems, especially as they relate to social and environmental accounting (SEA).
Design/methodology/approach
The authors describe an ethic of accountability as a context for dialogue and debate intended to broaden out and open up new imaginings of accounting for democracy. The authors review the accounting literature addressing dialogic accounting and agonistics as the precursor of what has evolved into agonistic dialogic accounting. The authors discuss their work to date on agonistic pluralism and engagement, recognizing the necessity of linking the normative framework to an effective political program. The authors review prior studies applying science and technology studies that have addressed these issues.
Findings
The authors consider how the application of agonistic ideas might facilitate the development of multiple accountings that take pluralism seriously by addressing constituencies and perspectives often marginalized in both SEA and mainstream accounting. An ethic of accountability and science and technology studies are useful for stimulating dialogue and debate regarding democratic and civil society institutions as they relate to economic entities, especially corporations.
Practical implications
Agonistic dialogic accounting in conjunction with other disciplines such as science and technology studies can be used in formulating, implementing and evaluating policy for advancing a progressive social agenda.
Originality/value
A reflective view of the current work in agonistic dialogic accounting highlights considerations for further research regarding the possible interdisciplinary work particularly with science and technology studies in broadening out and opening up accounting and accountability systems as facilitators of progressive social agenda.
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Giacomo Manetti, Marco Bellucci and Stefania Oliva
This article aims to contribute to the critical accounting literature by reviewing how previous studies have addressed the topic of dialogic accounting (DA), examining the main…
Abstract
Purpose
This article aims to contribute to the critical accounting literature by reviewing how previous studies have addressed the topic of dialogic accounting (DA), examining the main themes investigated and discussing potential further developments of the DA research agenda.
Design/methodology/approach
The present study builds on a systematic literature review of 186 research products indexed on Scopus, Web of Science and Google Scholar that were published between 2004 and 2019 in 55 accounting or non-accounting scientific journals and 14 books.
Findings
First, a content analysis of each contribution informs a classification in terms of research design, methodology, geographical setting and sector of analysis. Second, a bibliometric analysis provides several visual representations of the network of research products included in our review using bibliographic coupling, cooccurrence and coauthorship analyses. Third, and most importantly, the main narrative review discusses the development of the research strand on DA from the seminal works that introduced the topic, through the core of critical contributions inspired by the struggle between democracy and agonism, to the most recent contributions, in which new topics emerge and innovative methodologies are applied to the study of DA.
Originality/value
The main contribution of this manuscript is twofold. In addition to providing a systematic, bibliometric and narrative review of the evolution of nearly two decades of literature on DA, the present study is intended to collect ideas for further research and to discuss how the advent of new technologies and the peculiarities of various institutional contexts can shape the future research agenda on this critical form of accounting.
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Shuwen Li, Zarina Zakaria and Khairul Saidah Abas Azmi
This study aims to explore the conflicting issues of carbon accounting and trading practices in China through the lens of agonistic democracy.
Abstract
Purpose
This study aims to explore the conflicting issues of carbon accounting and trading practices in China through the lens of agonistic democracy.
Design/methodology/approach
Based on a framework of three interrelated levels, this study explores emitting entity carbon accounting debates and discussions in mitigating climate change. Interview data were collected from 20 emitting entity participants and external auditors.
Findings
This study identifies irreconcilable conflicts between emitting entities and the government in carbon accounting and trading activities. Under the strong influence of government power, emitting entities portray themselves as “responsible” and “legitimate” state-owned enterprises. This study further identifies possible democratic spaces and reveals the potential for agonistic discourse and a fallacy of “consensus” and monologues in institutional space. If the emitting entity and government can overcome their participation challenges, this would significantly facilitate vibrant and agonistic discourse in carbon activities and pave the way for democratic spaces.
Originality/value
This study demonstrates the potential and limitations of applying agonistic democracy and the significance of participation in institutional spaces in government-led carbon accounting and trading issues. It enriches prior research on promoting democratic participation in carbon accounting from the agonistic democracy perspective.
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Judy Brown, Jesse Dillard and Trevor Hopper
The purpose of this paper is to synthesize work in the emerging field of how accounting and accountability can be reoriented to better promote pluralistic democracy which…
Abstract
Purpose
The purpose of this paper is to synthesize work in the emerging field of how accounting and accountability can be reoriented to better promote pluralistic democracy which recognizes and addresses differentials in power, beliefs and desires of constituencies. An agenda for future research and engagement is outlined, drawing on this and insights from other papers in this special issue of the Accounting, Auditing and Accountability Journal (AAAJ) aimed at taking multiple perspectives seriously.
Design/methodology/approach
The paper reviews and synthesizes the central themes associated with accounting, accountants and accountability regimes in pluralistic societies, especially with respect to the research studies in this AAAJ special issue, and it identifies possibilities for future research and engagement.
Findings
Three central themes are identified: the challenges of achieving critical, pluralistic engagement in and through mainstream institutions; the possibilities of taking multiple perspectives seriously through decentred understandings of governance and democracy; and the value of an agonistic ethos of engagement in accounting. The articles in this issue contribute to these themes, albeit differently, and in combination with the extant social science literature reviewed here, open up pathways for future research and engagement.
Practical implications
This work seeks to encourage the development of pluralistic accounting and accountability systems drawing on conceptual and practice-based resources across disciplines and by considering the standpoints of diverse interested constituencies, including academics, policymakers, business leaders and social movements.
Originality/value
How accounting can reflect and enact pluralistic democracy, not least to involve civil society, and how problems related to power differentials and seemingly incompatible aims can be addressed has been largely neglected. This issue provides empirical, practical and theoretical material to advance further work in the area.
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Rob Angell, Paul Bottomley, Matthew Gorton, Ben Marder and Antonia Erz
Sponsorships involving foreign brands are ubiquitous, but those involving a company from an animosity-evoking country can adversely affect rather than enhance domestic consumers'…
Abstract
Purpose
Sponsorships involving foreign brands are ubiquitous, but those involving a company from an animosity-evoking country can adversely affect rather than enhance domestic consumers' attitude towards the brand. This paper explains the mechanisms by which brand denigration occurs, introducing and validating a model of the animosity transfer process as well as considering if various framing and timing strategies attenuate or lead to adverse consumer responses.
Design/methodology/approach
Study 1 tests the animosity transfer model, utilizing a scenario in which English consumers respond to a German brand sponsoring the England soccer team. Study 2 assesses the generalizability of the model in the context of Indian consumers' responses to sponsorship of their cricket team by a Chinese company, and the extent to which an honest framing of the sponsorship choice through the announcement affects outcomes. Study 3 returns to an England–Germany country dyad, testing whether priming consumers with information about the sponsorship prior to a full announcement, attenuates or intensifies the impact of animosity on the studied outcomes.
Findings
The three studies demonstrate that when consumers learn of a sponsorship, it triggers an evaluation process in which the agonistic emotion (anger) they feel plays a pivotal role. More intense emotional appraisals weaken perceptions of sponsor-sponsee congruence, which together act as consecutive process variables mediating the relationship between animosity and sponsorship outcomes. Framing the sponsorship announcement with an honest justification for the partnership can improve outcomes but not amongst those with the highest animosity. Providing consumers with an advanced warning (preannouncement) of the sponsorship also amplifies consumers' unfavorable evaluations showcasing how difficult animosity is to manage in this context.
Originality/value
The animosity transfer model aids understanding of the mechanisms by which animosity affects brand attitude for foreign (out-group) sponsors. It identifies how animosity generates agonistic emotions and in turn weakens perceived fit between the sponsor and sponsee, leading to adverse consumer responses.
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The purpose of this paper is to advocate and contribute to a more nuanced and discerning argument when ascribing a democratic role to libraries and activities related to…
Abstract
Purpose
The purpose of this paper is to advocate and contribute to a more nuanced and discerning argument when ascribing a democratic role to libraries and activities related to information literacy.
Design/methodology/approach
The connections between democracy and libraries as well as between citizenship and information literacy are analysed by using Mouffe’s agonistic pluralism. One example is provided by a recent legislative change (the new Swedish Library Act) and the documents preceding it. A second, more detailed example concerns how information literacy may be conceptualised when related to young women’s sexual and reproductive health. Crucial in both examples are the suggestions of routes to travel that support equality and inclusion for all.
Findings
Within an agonistic approach, democracy concerns equality and interest in making efforts to include the less privileged. The inclusion of a democratic aim, directed towards everyone, for libraries in the new Library Act can be argued to emphasise the political role of libraries. A liberal and a radical understanding of information literacy is elaborated, the latter is advocated. Information literacy is also analysed in a non-essentialist manner, as a description of a learning activity, therefore always value-laden.
Originality/value
The agonistic reading of two central concepts in library and information studies, namely, libraries and information literacy is fruitful and shows how the discipline may contribute to strengthen democracy in society both within institutions as libraries and in other settings.
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Social and environmental accountability by firms can be compromised by a lack of democracy within community engagement and decision-making processes. This is particularly evident…
Abstract
Purpose
Social and environmental accountability by firms can be compromised by a lack of democracy within community engagement and decision-making processes. This is particularly evident in potential conflict situations such as with unconventional gas (UCG) extraction. Dialogic engagement sits within dialogic accounting theory and offers a potentially valuable contribution to democratisation. This study aims to contribute to dialogic engagement as practice through the application of critical futures theory and methodology, causal layered analysis (CLA).
Design/methodology/approach
CLA was applied in field research firstly in interviews and then in a workshop setting involving participants with diverse perspectives on UCG. The workshop was planned around activities designed to: implement dialogic engagement as practice, critically unpack views on the present and future of UCG and energy needs through CLA; and evaluate the usefulness of the methodology.
Findings
Findings suggest that CLA enables access to multiple, complex and nuanced perspectives and facilitates, a deeper understanding of participants own views and of other differing views in relation to UCG, 1) a deeper understanding of participants own views, and of other differing views in relation to UCG, 2) a deeper analysis in the identification of key themes in discussions around UCG, and, 3) the identification by participants of “preferred futures” and “uncertainties” concerning energy needs.
Practical implications
CLA is a valuable tool for undertaking genuine community engagement and has wide-ranging application, one example being with interviews and focus groups. Moreover, with the inclusion of diverse perspectives, options and solutions emerging for consideration are increased. This in turn provides opportunities for creative decision-making through scenario identification and strategic development that potentially give rise to transformative possibilities.
Social implications
CLA may well assist in moving firms, and indeed civil society, closer to reaching preferable social and environmental outcomes.
Originality/value
This cross-disciplinary research applies an innovative approach and methodology, taking democratic engagement to new depths.
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Jose Marichal and Richard Neve
The purpose of this paper is to apply Connolly’s (2003) concept of agonistic respect to develop a typology of agonistic/antagonistic discourses on Twitter. To develop the…
Abstract
Purpose
The purpose of this paper is to apply Connolly’s (2003) concept of agonistic respect to develop a typology of agonistic/antagonistic discourses on Twitter. To develop the typology, this study examines 2,236 Tweets containing the hashtag #guncontrol and uses NodeXL (Smith et al., 2010) to create a network map from which the 75 most influential accounts are derived. Using constant-comparative analysis (Glaser and Strauss, 1967), the authors identify seven categories of discourse style based on Connoly’s (2001) notion of ressentiment and “good faith presentations” of opposing arguments: furtive/secretive, cravenly opportunistic, willfully ignorant, irrational sentimental, misunderstanding/misguided, contingently wrong and reciprocal inquiry. The typology provides a useful and unique way to operationalize agonistic democratic theory and serves as the possible basis for training a machine learning classifier to detect antagonistic discourses on social media platforms.
Design/methodology/approach
To determine the level of agonism on Twitter, the authors examine tweets that employed the hashtag #guncontrol on March 12, 2018, one month after the shooting at the Marjory Stoneman Douglass High School in Parkland, Florida on February 14. The authors used the NodeXL excel add-on to collect and map 2,236 tweets. Using grounded theory/constant-comparative analysis (Glaser and Strauss, 1967), the authors develop a typology of seven types of discourses ordered from most antagonistic to most agonistic using Connolly’s (1993) concept of agonistic respect.
Findings
After examining the top 75 most shared tweets and using constant-comparative analysis to look for patterns of similarity and dissimilarity, the authors identified seven different ways in which individuals present their opponents’ value positions on Twitter on the issue of gun control. The authors were guided by agonistic theory in the authors’ inquiry. The authors looked at how Twitter users expressed their opponent’s faith/value positions, how pluralistic the discourse space was in the comment threads and how much the “talk” was likely to elicit ressentiment from adversaries.
Research limitations/implications
Because the authors intended to engage in theory building, the authors limited the analysis to a selected number of tweets on one particularly salient topic, on one day. The intent of this was to allow for a close reading of the tweets in that specific network for the purposes of creating a useful typology that can be applied to a broader range of cases/issues/platforms.
Practical implications
The authors hope that typology could serve as a potential starting point for Twitter to think about how it could design its algorithms toward agonistic talk. The typology could be used as a classification scheme to differentiate agonistic from antagonistic threads. An algorithm could be trained to spot threads overwhelmingly populated by antagonistic discourse and instructed to insert posts from other threads that represent agonistic responses like “contingently wrong” or “reciprocal inquiry.” While generous presentations or deeper, more nuanced presentations of the opponent’s value position are not a panacea, they could serve to change the orientation by which users engage with policy issues.
Social implications
Social media platforms like Twitter have up to now been left alone to make markets and establish profitability off of public sphere conversations. The result has been a lack of attention to how discourse on these platforms affects users mental well-being, community health and democratic viability. Recently, Twitter’s CEO has indicated a need to rethink the ways in which it promotes “healthy discourse.” The utilitarian presumption that, left to our own devices, we will trial and error our way to the collective good does not account for the importance of others in refining one’s preferences, arguments and world views. Without an “other” to vet ideas and lead us toward becoming wiser, we are left with a Wyly antagonism that moves discourse further and further away from agonistic respect and toward antagonistic virtual struggle. Platforms that allow antagonistic talk that breeds ressentiment run the risk of irrevocably damaging democracy through poisoning its public sphere.
Originality/value
This paper is unique in providing a typology/framework for thinking about the types of “political talk” that exists on Twitter. By using agonistic political theory as a framework, the authors are able to establish some guiding principles for “good political talk” that acknowledges the incommensurability of value positions on issues like gun control. The typology’s emphasis on agonistic respect, ressentiment and generosity in the presentation of alternative value positions provides a starting point from which to map and catalog discourse on Twitter more generally and offers a normative model for changing algorithmic design.
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Marco Bellucci, Lorenzo Simoni, Diletta Acuti and Giacomo Manetti
The purpose of this paper is to explain how sustainability reporting and stakeholder engagement processes serve as vehicles of dialogic accounting (DA), a form of critical…
Abstract
Purpose
The purpose of this paper is to explain how sustainability reporting and stakeholder engagement processes serve as vehicles of dialogic accounting (DA), a form of critical accounting that creates opportunities for stakeholders to express their opinions, and the influence of dialogic interactions on the content of sustainability reports.
Design/methodology/approach
Content analysis is used to investigate reports published by 299 companies that have adopted Global Reporting Initiative guidelines. This paper studies how organizations engage stakeholders, the categories of stakeholders that are being addressed, the methods used to support stakeholder engagement, and other features of the stakeholder engagement process. Companies that disclose stakeholder perceptions, the difficulties met in engaging stakeholders, and actions aimed at creating opportunities for different groups of stakeholders to interact were subjects of discussion in a series of semi-structured interviews that focus on DA.
Findings
Companies often commit themselves to two-way dialogue with their stakeholders, but fully developed frameworks for DA are rare. However, signs of DA emerged in the analysis, thus confirming that sustainability reporting can become a platform for DA systems if stakeholder engagement is effective.
Originality/value
The findings contribute to the accounting literature by discussing if and how sustainability reporting and stakeholder engagement can serve as vehicles of DA. This is accomplished via a research design that is based on in-depth interviews and content analysis of various sustainability reports.
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