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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.

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.

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.

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.

The purpose of this study is to discuss the concept of information in relation to temporality within the context of climate change communication. Furthermore, the paper aims to highlight the empirical richness of information as a concept by analysing its use in context.

The discussion is based on 14 semi-structured interviews with initiators and collaborators of 6 open letters on climate change published in 2018–2019. By taking three specific notions the interviewees introduced—fast food information, information quality and information gap–as the analytical point of departure, the study aims for a contextual understanding of information grounded in temporal sensitivity.

The paper finds that information in the context of open letters is informed by different, and at times contradicting, temporalities and timescapes which align with various material, institutional and discursive practices. Based on this finding, the paper argues that notions of information are intrinsically linked to the act of communicating, and they should be viewed as co-constituting each other.

The paper contributes with an empirically informed discussion regarding the concept of information as it is used in a specific context. It illustrates how “information” is far from being understood in a singular fashion, but is made up of multifaceted and at times contradictory understandings. Ultimately, they correspond to why and how one communicates climate change information.

The purpose of this paper is to discuss the role of social media and corporate communication as a key success factor of small- and medium-sized enterprises (SMEs) operating in Arab world. This is a conceptual study and has shed light on the notable existing literature on these issues and particularly of Arab context. The social media has emerged as an opportunity for marketing communication, and it is the easiest cheapest way of advertising products and services. Social media provides a platform wherein a company or firm can target a diverse audience and can create an effective communication strategy. The sustainability agenda has emerged as a key as well as a sensitive issue for the global as well as local organizations. The inclusion of corporate social responsibility and incorporation of sustainability initiatives have changed the corporate landscape and merged as key determinants of business success. The social media for many firms has emerged as a major outlet of internal and external corporate communication for sustainability. The uniqueness of social media is that it not only conveys a message, rather it also provides an opportunity for direct feedback from users. This study will be helpful for practitioners, policymakers and researchers in understanding the link between social media, corporate communication and sustainable performance of the SME sector. The paper adds to the literature on the role of social media and corporate communication as a key success factor of SMEs operating in Arab world.

The paper will highlight significant and relevant findings generated from previous scholarly and commercial research on the subject. Thereafter, the discussion will focus on the unique relationship between the social media and the Arab world in social, political, religious or cultural and economic spheres. Thereafter, the paper will progress to the central theme of the discussion, reviewing social media’s impact on the Arabian market in such areas as offering a marketing platform for the new age, being an avenue and forum for increased sales, and as a public relations front line (a benchmark of direct client communication). Ultimately, the paper will provide a succinct conclusion to the discussion.

The paper affirmed that the social media is influencing/impacting the SMEs in the Arab region in numerous ways. Findings generated from recent empirical studies, strengthened by a resounding theoretical and scholarly literature, helped identify four of the main impacts of social media on SMEs in the Arab world. These four significant impacts, as discussed in the paper, include offering a marketing platform for the Information Age, offering an avenue and forum for increased sales, giving an innovative edge to SMEs in a bid to reduce expenditures/cost and increase profitability and creating a benchmark of direct client communication in modern PR. These fours ways constitute the most significant impact of social media, as demonstrated by SMEs in the Arab world, and in many ways they are congruent with the social media impact beyond the Middle East.

This paper is very limited in Arab countries, and researchers could not use this study with female.

Information technology and gender are linked with the usage of social media.

The core focus of the present paper was to provide a brief literature-based review of how the social media affects SME in the Arab world (largely in nations within the Middle East region). Not only is the social media enabling positive “societal and cultural change” in the Arab world.

During the COVID-19 pandemic, public sector organisations produced thousands of social media messages weekly answering citizens questions and informing the public on safety related matters. The purpose of this study was to investigate how the pandemic shaped social media listening in Finland's public sector organisations and how these organisations aligned their listening and strategic communication to address emerging questions, news (real and fake) and rumours during the pandemic.

Building on a theoretical background from strategic communication, organisational listening, digital marketing and public sector communication, qualitative interview data included communicators (N = 14) from all central Finnish public sector organisations in charge of COVID-19 communication. Findings were themed and analysed qualitatively to understand the level of alignment of strategic communication on social media.

The findings revealed that the pandemic had strained public sector organisations' communication capabilities, forcing them to align their processes and resources reactively to enable useful content and limit false/misleading content. The results confirmed that organisational listening remained somewhat unaligned. A dual role of public sector communication as speakers but increasingly as listeners was highlighted.

The study’s findings point to organisational listening on social media being a central requisite for public sector organisations overcoming a crisis.

The United Nations (UN) 17 Sustainable Development Goals (SDG) places partnerships as a vital mechanism, which strengthens the implementation of change strategies. The SDG targets are ambitious; acknowledging the interconnected multifaceted issues that are currently facing society. Similarly, social marketing thought is transitioning to embrace systemic change strategies, realising no one organisation can have an impact on the emerging grand challenges. Partnerships are the 5th P in the social marketing mix, however, partnerships is also a nebulous term which has been criticised for lacking theoretical development. This study aims to answer the call from both the UN and social marketing community for further research to guide the development and implementation of impactful transformative partnerships.

A robust mixed method approach to develop and test a social marketing partnership model is presented. Trust and relationship commitment are at the forefront of successful partnership exchanges. Morgan and Hunt’s (1994) trust and relationship commitment model is extended into the social marketing domain.

The findings validate Hasting’s (2003) call for social marketers to listen to their commercial marketing counterparts, positioning trust and commitment as essential to change strategies. As the degree of complexities in the multifaceted world continues to accelerate, partnerships for change (UN SDG #17) will pay off, driving more effective and smarter collaborations amongst a diverse range of stakeholders at different levels in different networks. Partnerships will elevate social marketing to deliver systemic transformation for complex problems with far reaching collective and sustainable consequences.

With trust/mistrust critical to successful exchanges and exchange central to social marketing, quantitative measurement of the antecedents to and outcomes of partnerships can inform the evaluation, impact and management of social marketing interventions.

Three contributions are made, which support the selection, implementation and evaluation of social marketing partnerships. Key social marketing partnership characteristics are operationalised supporting the partnership selection process. Measurement scales are developed to assist in evaluating partnership relationships over time. The model is empirically tested to investigate the relationships between key mediating variables of social marketing partnerships.

This paper presents a validated 5th P Partnership model for social marketers, accelerating social marketing’s capacities to deliver systemic transformation for complex problems with far reaching collective and sustainable consequences and UN SDG #17.

This research aims to investigate the impact of the use of social media on the organizational form and function in selected local governments of Indonesia, Thailand and the Philippines.

This research used quantitative and qualitative methods. The researchers not only conducted comparative– explanatory studies among the three ASEAN cities but also used multiple-informant and secondary data analyses. All variables are operationalized into indicators and transformed into a questionnaire in three languages: English, Indonesian and Thai. Primary data for the research were collected using a cross-sectional survey conducted in Bandung City, Indonesia; Iligan City, the Philippines; and Pukhet City, Thailand.

This research found that social media use has not yet affected the internal organizational processes in the three cities. Also, social media use is not appropriated as a space for citizen–government interaction. It is used for only information dissemination to the public; social media seems to have been used for only collecting information from citizens but not for involving them in the decision-making process.

This research covers only three cities in the ASEAN countries, and the findings cannot be generalized to others. Moreover, this research looks at the supply-side dimension or government organization side only. However, the findings confirm that findings of previous research studies that social media use in the local government is only for information dissemination.

Legal bases for social media use could be an urgent matter to address to advance more fundamental changes in government processes.

There is no prior comparative study on the use of social media by local governments in the ASEAN countries. Social media owing to its sense of personalization or sense of community improves communication between citizens and government better than e-government sites; however, as articulated by Mirchandani et al. (2008), social media may hinder rather than facilitate the delivery of services (Mirchandani et al., 2008). This is due to the absence of a legal basis of its use, as well as agreements on the manner of its use, which prevents full integration of social media into the governance process, particularly in the cases of the cities of Iligan, the Philippines, and Phuket, Thailand.

The cement industry's environmental implications place climate change at the centre of sector organisations' corporate social responsibility (CSR) policies, such as the Secil Group. The organisation's CSR policies definition, narrative framing and communication are fundamental, as they can affect its reputation. This article aims to highlight the climate change framing in the Secil Group sustainability report (SR) narrative.

The framing theory is applied to analyse the international and sectoral climate change regulatory measures and the Secil Group SR. Document analysis is used to characterise Secil SR as a communication tool. Qualitative content analysis is used to highlight how Secil and the international and sectoral regulatory measures on climate change frame their narrative and compare each other.

The international and sectoral regulatory measures on climate change and the Secil's SR broadly frame climate change, using ethical, efficiency and effectiveness, communication and relations and law and regulation framings. The Secil's Group SR also highlights the financial frame, exposing the challenge of reconciling economic with collective interests. There is room for researchers to explore the concepts of CSR, sustainability and environment, social and governance (ESG) through the lens of complementarity.

This study shows that the Wehmeier and Raaz (2012) model, created to study transparency, can be applied to other communication studies. This paper explores a case study and, for this reason, is not generalisable. Although, the method and theoretical framework can be applied to any organisation.

The main aim of this article is to broaden the notion of strategic intent in public relations. It also develops an understanding of the social value of what can be defined as the first modern health communication campaign in Europe based on strategic intents and the development of modernity.

The study is based on both historical research and empirical material from the Norwegian tuberculosis campaign from 1889 up to 1913, when Norwegian women achieved suffrage. The campaign is analysed in the framework of modernity and social theory. The literature on lobbying and social movements is also used to develop a theoretical framework for the notion of strategic intent.

The study shows that strategic intent can be divided into two layers: (1) the implicit strategic intent is the real purpose behind the communication efforts, whereas (2) the explicit intent is found directly in the communication efforts. The explicit intent may be presented as a solution for the good of society at the right political moment, giving an organisation the possibility to mobilise for long-term social changes, in which could be the implicit intent.

The distinction between explicit and implicit strategic intent broadens our understanding on how to make long-term social changes as well as how social and political changes occur in modern societies. The article also gives a historical account of what is here defined as the first modern health communication campaign in Europe and its social value.