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This research analyses how dialogical communication on social media enhances the effectiveness of sustainability messages in terms of brand engagement and purchase intention. Dialogical messages generate social media engagement, which helps improve consumer responses.

Two experimental studies (2 × 2) were conducted, in which two factors were manipulated: the dialogical potential of the message (dialogical versus monological) and message orientation (sustainability versus commercial).

The dialogical potential of the message moderates the effect of sustainability messages on brand engagement and purchase intention. Results indicate that sustainability messages featuring dialogical elements generate greater brand engagement and purchase intention than commercial messages. Furthermore, social media engagement mediates these effects.

This study offers valuable insights into applying dialogical principles to sustainability communication on social media. Marketers should design dialogical messages to foster dialogue with customers and enhance engagement.

Few studies have focused on analysing the effects of applying dialogical strategies on social media to communicate sustainability. Thus, this study highlights the importance of dialogical communication beyond the inclusion of interactive elements when communicating sustainability on social media. The inclusion of dialogical features specifically benefits sustainability messages, given the transparency and honesty they demand.

The purpose of this study is to examine how dialogic spaces were co-constituted (opened, broadened and deepened) between students engaged in divergent and convergent collaborative learning tasks, orchestrated by teachers in Finnish primary and secondary schools. The concept of dialogic space refers to a dynamic, shared resource of ideas in dialogue and has come to represent an ideal form of educational interaction, in the contexts of collaborative learning, joint creative work and shared knowledge-building.

A socio-cultural discourse analysis of video-observed classroom dialogue, entailing the development of a new analytic typology, was undertaken to explore the co-constitution of dialogic space. The data are derived from two qualitative studies, one examining dialogue to co-create fictive video stories in primary-school classrooms (divergent task), the other investigating collaborative knowledge building in secondary-school health education (convergent task).

Dialogic spaces were opened through group settings and by the students’ selection of topics. In the divergent task, the broadening of dialogic space derived from the heterogeneous group settings, whereas in the convergent task, from the multiple and various information sources involved. As regards the deepening of dialogic space, explicit reflective talk remained scarce; instead the norms deriving from the school-context tasks and requirements guided the group dialogue.

This study lays the groundwork for subsequent research regarding the orchestration of dialogic space in divergent and convergent tasks by offering a typology to operationalise dialogic space for further, more systematic, comparisons and aiding the understandings of the processes implicated in intercreating and interthinking. This in turn is of significance for the development of dialogic pedagogies.

The purpose of this exploratory study is to investigate why and how public health agencies employed social media during coronavirus disease 2019 (COVID-19) outbreak to foster public engagement and dialogic accounting.

The authors analysed the official Facebook pages of the leading public agencies for health crisis in Italy, United Kingdom and New Zealand and they collected data on the number of posts, popularity, commitment and followers before and during the outbreak. The authors also performed a content analysis to identify the topics covered by the posts.

Empirical results suggest that social media has been extensively used as a public engagement tool in all three countries under analysis but – because of legitimacy threats and resource scarcity – it has also been used as a dialogic accounting tool only in New Zealand. Findings suggest that fake news developed more extensively in contexts where the public body did not foster dialogic accounting.

Public agencies may be interested in knowing the pros and cons of using social media as a public engagement and dialogic accounting tool. They may also leverage on dialogic accounting to limit fake news.

This study is one of the first to look at the nature and role of social media as an accountability tool during public health crises. In many contexts, COVID-19 forced for the first time public health agencies to heavily engage with the public and to develop new skills, so this study paves the way for numerous future research ideas.

The purpose of this study is to explore the usefulness of popular reporting (PR) in an Italian city as a dialogic accounting tool for promoting citizens’ engagement with digital platforms. This study aims to contribute to the debate on democratic accounting technologies with a focus on PR and digital platforms, using the theoretical lens of dialogic accounting.

A longitudinal case study is used to analyse the implementation and evolution of PR in the city of Turin, Italy and explore how the city involved its citizens with digital platforms.

This study contributes to the debate on public accountability through dialogic accounting tools.

Multiple sources (surveys, interviews and interventionist workshops) are used to analyse Turin, Italy as a longitudinal case study.

This study offers practical reflections for legislators, politicians and public managers who need new knowledge and empirical analysis of the effective implementation of the PR as a tool for dialogue and empowering public accounting to hold continuous dialogue with the citizens.

PR can be considered a useful dialogic accounting tool for politicians, managers and government experts to encourage citizens’ engagement in a pluralistic society.

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 paper is to show that lesson study by including elements from music and music education can sustainably expand and improve the dialogical space for teaching and learning in higher education, especially for primary and secondary teacher education students.

For the first time under the topic “Lesson Study: Music in Dialogue,” corresponding study programs were prepared at the University College of Teacher Education, Lower Austria. The data material from which answers to research questions can be generated are the “Didactic Design Pattern” and classical research lesson planning, observation and discussion instruments. Moreover, discussion protocols of the reflection meetings offered insights the participants gained through sharing their experience of a series of lesson study cycles including focussed collaboration between mentors, teachers, teacher education students and primary school pupils.

Within the lesson study groups, the space for cooperation and dialogue widened considerably and the interest in the work and expertise of each other increased. Based on the principles of a “community of practice,” this study shows the positive effects of professional collaboration on primary and secondary teacher education students and a lasting impact on their pupils’ learning. Thereby, the dialogical principle was found to play a central and important role. In connection with music- and art-related processes, previous limitations in teaching and learning with music can be exceeded for pupils, teacher education students and teachers.

This study, therefore, provides new insights into questions of organization and implementation, as well as scientific and didactic support in professional learning communities.

So far, there has been little practitioner research through lesson study in the field of music education. In particular, lesson study enhancing the cooperation between music education and other subject areas through dialogical-integrative work has brought about knowledge and insights of great importance for the further development of an appropriate didactic approach in dialogic music education.

This study aims to analyze whether companies from six Latin American countries are encouraging dialogic communication on Facebook.

To do so, the paper studied the level of predisposition for interaction and the type of interaction achieved by companies on Facebook to produce an effective dialogic communication exchange and to generate conversation through different types of communication exchange between organizations and users. This research includes a specific analysis of the active presence, interactive attitude, interactive resources, responsiveness and conversation of 29,078 posts on 135 corporate fanpages of companies from six Latin American countries.

The results show that companies have a low interest in managing communication from a dialogic perspective on the social network, not only because a greater predisposition to interaction is needed, but also because the interaction generated is very low. Therefore, the paper identifies the need to review the communication strategy on social networks and to define a strategy aligned to the dialogic nature of the social network.

This research contributes to broadening the conceptual reflection on the evaluation of the dialogue in the digital context and aims to generate new methodological contributions to the evaluation of dialogic communication in an integrated way.

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 study investigates the implementation of a sustainable circular business model from an accounting perspective. Its goal is to understand if and how decision- makers use management accounting systems, and what changes are needed if these systems are to support the transition toward a circular economy.

Dialogic accounting theory frames the case study of six companies that built a value network to develop and implement an innovative packaging solution consistent with circular economy principles. Content analysis was utilised to investigate the accounting tools used.

The findings indicate that circular solutions generate new organisational configurations based on value networks. Interestingly, managers’ decision-making process largely bypassed the accounting function; they relied on informal accounting and life cycle analysis, which stimulated a multi-stakeholder dialogue in a life cycle perspective.

The research provides theoretical and practical insights into the capability of management accounting systems to support companies seeking circular solutions.

The authors offer implications for accounting practice, chief financial officers (CFOs) and accounting educators, suggesting that a dialogic approach may support value retention of resources, materials and products, as required by the circular economy.

The research contributes to the debate about the role of accounting in sustainability, specifically the need for connecting for resource efficiency at the corporate level with the rationalisation of resource use within planetary boundaries.

The study contributes to the limited research into the role of management accounting in a company’s transition to circular business models. Dialogic accounting theory frames exploration of how accounting may evolve to help businesses become accountable to all stakeholders, including the environment.

This study is motivated to provide a theoretically informed, data-driven assessment of the consequences associated with the participation of non-human bots in social accountability movements; specifically, the anti-inequality/anti-corporate #OccupyWallStreet conversation stream on Twitter.

A latent Dirichlet allocation (LDA) topic modeling approach as well as XGBoost machine learning algorithms are applied to a dataset of 9.2 million #OccupyWallStreet tweets in order to analyze not only how the speech patterns of bots differ from other participants but also how bot participation impacts the trajectory of the aggregate social accountability conversation stream. The authors consider two research questions: (1) do bots speak differently than non-bots and (2) does bot participation influence the conversation stream.

The results indicate that bots do speak differently than non-bots and that bots exert both weak form and strong form influence. Bots also steadily become more prevalent. At the same time, the results show that bots also learn from and adapt their speaking patterns to emphasize the topics that are important to non-bots and that non-bots continue to speak about their initial topics.

These findings help improve understanding of the consequences of bot participation within social media-based democratic dialogic processes. The analyses also raise important questions about the increasing importance of apparently nonhuman actors within different spheres of social life.

The current study is the first, to the authors’ knowledge, that uses a theoretically informed Big Data approach to simultaneously consider the micro details and aggregate consequences of bot participation within social media-based dialogic social accountability processes.