Search results

1 – 10 of over 2000
Click here to view access options
Article
Publication date: 5 May 2015

Jesse Dillard and Judy Brown

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…

Downloads
1364

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.

Details

Sustainability Accounting, Management and Policy Journal, vol. 6 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

Click here to view access options
Article
Publication date: 21 May 2018

Evgenii Aleksandrov, Anatoli Bourmistrov and Giuseppe Grossi

The purpose of this paper is to investigate how participatory budgeting (PB), as a form of dialogic accounting, is produced in practice.

Downloads
1001

Abstract

Purpose

The purpose of this paper is to investigate how participatory budgeting (PB), as a form of dialogic accounting, is produced in practice.

Design/methodology/approach

This is a qualitative case study of PB development for the period 2013-2016 in one Russian municipality. Based on triangulation of in-depth semi-structured interviews, documentary analysis, videotape data and netnographic observation, the authors employ ideas of dialogic accounting and institutional work.

Findings

The study shows that the PB experiment, which began with dialogic rhetoric, in reality, had very limited dialogic effects. However, the authors also observed that the PB dynamics over time made the practice neither inherently monologic nor dialogic. The authors explained such transformations by the way in which the individual reflexivity of actors altered when carrying out institutional work. Curiosity reflexivity was the most essential, triggering different patterns of institutional work to set up the PB experiment. However, further, the authors demonstrated that, over the course of the experiment’s development, the institutional work was trapped by various actors’ individual reflexivity forms and in this way limited PB’s dialogic potential.

Originality/value

The study shows the importance of understanding and managing individuals’ reflexivity, as it shapes the institutional work performed by different actors and, therefore, influences the direction of both the design and materialization of dialogic accounting experiments such as PB. In a broader sense, this also influences the way in which democratic governance is developed, losing democratization potential.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Click here to view access options
Article
Publication date: 12 June 2007

Jan Bebbington, Judy Brown, Bob Frame and Ian Thomson

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

Downloads
8460

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.

Details

Accounting, Auditing & Accountability Journal, vol. 20 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 27 September 2021

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…

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.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Click here to view access options
Article
Publication date: 21 August 2017

Mercy Denedo, Ian Thomson and Akira Yonekura

The purpose of this paper is to explore how and why international advocacy NGOs (iaNGOs) use counter accounting as part of their campaigns against oil companies operating…

Downloads
2938

Abstract

Purpose

The purpose of this paper is to explore how and why international advocacy NGOs (iaNGOs) use counter accounting as part of their campaigns against oil companies operating in the Niger Delta to reform problematic regulatory systems and make visible corporate practices that exploit governance and accountability gaps in relation to human rights violations and environmental damage.

Design/methodology/approach

This arena study draws on different sources of evidence, including interviews with nine iaNGOs representatives involved in campaigns in the Niger Delta. The authors mapped out the history of the conflict in order to locate and make sense of the interviewees’ views on counter accounting, campaigning strategies, accountability and governance gaps as well as their motivations and aspirations for change.

Findings

The evidence revealed an inability of vulnerable communities to engage in relevant governance systems, due to unequal power relationships, corporate actions and ineffective governance practices. NGOs used counter accounts as part of their campaigns to change corporate practices, reform governance systems and address power imbalances. Counter accounts made visible problematic actions to those with power over those causing harm, gave voice to indigenous communities and pressured the Nigerian Government to reform their governance processes.

Practical implications

Understanding the intentions, desired outcomes and limitations of NGO’s use of counter accounting could influence human rights accountability and governance reforms in political institutions, public sector organisations, NGOs and corporations, especially in developing countries.

Social implications

This paper seeks to contribute to accounting research that seeks to protect the wealth and natural endowments of indigenous communities to enhance their life experience.

Originality/value

By interviewing the preparers of counter accounts the authors uncover their reasons as to why they find accounting useful in their campaigns.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
Article
Publication date: 10 August 2020

Matteo La Torre, Svetlana Sabelfeld, Marita Blomkvist and John Dumay

This paper introduces the special issue “Rebuilding trust: Sustainability and non-financial reporting, and the European Union regulation”. Inspired by the studies…

Downloads
1358

Abstract

Purpose

This paper introduces the special issue “Rebuilding trust: Sustainability and non-financial reporting, and the European Union regulation”. Inspired by the studies published in the special issue, this study aims to examine the concept of accountability within the context of the European Union (EU) Directive on non-financial disclosure (hereafter the EU Directive) to offer a critique and a novel perspective for future research into mandatory non-financial reporting (NFR) and to advance future practice and policy.

Design/methodology/approach

The authors review the papers published in this special issue and other contemporary studies on the topic of NFR and the EU Directive.

Findings

Accountability is a fundamental concept for building trust in the corporate reporting context and emerges as a common topic linking contemporary studies on the EU Directive. While the EU Directive acknowledges the role of accountability in the reporting practice, this study argues that regulation and practice on NFR needs to move away from an accounting-based conception of accountability to promote accountability-based accounting practices (Dillard and Vinnari, 2019). By analysing the links between trust, accountability and accounting and reporting, the authors claim the need to examine and rethink the inscription of interests into non-financial information (NFI) and its materiality. Hence, this study encourages research and practice to broaden mandatory NFR practice over the traditional boundaries of accountability, reporting and formal accounting systems.

Research limitations/implications

Considering the challenges posed by the COVID-19 crisis, this study calls for further research to investigate the dialogical accountability underpinning NFR in practice to avoid the trap of focusing on accounting changes regardless of accountability. The authors advocate that what is needed is more timely NFI that develops a dialogue between companies, investors, national regulators, the EU and civil society, not more untimely standalone reporting that has most likely lost its relevance and materiality by the time it is issued to users.

Originality/value

By highlighting accountability issues in the context of mandatory NFR and its linkages with trust, this study lays out a case for moving the focus of research and practice from accounting-based regulations towards accountability-driven accounting change.

Details

Meditari Accountancy Research, vol. 28 no. 5
Type: Research Article
ISSN: 2049-372X

Keywords

Click here to view access options
Article
Publication date: 22 October 2019

Kylie L. Kingston, Craig Furneaux, Laura de Zwaan and Lyn Alderman

Informed by the critical perspective of dialogic accounting theory, the purpose of this paper is to explore the use of evaluation as a means of enhancing accountability to…

Abstract

Purpose

Informed by the critical perspective of dialogic accounting theory, the purpose of this paper is to explore the use of evaluation as a means of enhancing accountability to beneficiaries within nonprofit organisations (NPOs). As a stakeholder group frequently marginalised by traditional accounting practices, the participation of beneficiaries within a NPO’s accountability structure is presented as a means of increasing social justice.

Design/methodology/approach

The research design used case studies involving two NPOs, examining documents and conducting interviews across three stakeholder groups, within each organisation.

Findings

Findings reveal that when viewed on beneficiaries’ terms, accountability to beneficiaries, through participative evaluation, needs to consider the particular timeframe of beneficiary engagement within each organisation. This temporal element positions downwards accountability to beneficiaries within NPOs as multi-modal.

Research limitations/implications

The research poses a limit to statistical generalisability outside of the specific research context. However, the research prioritises theoretical generalisation to social forms and meanings, and as such provides insights for literature.

Practical implications

In acknowledging that beneficiaries have accountability needs dependent upon their timeframe of participation, NPOs can better target their downwards accountability structures. This research also has practical implications in its attempt to action two of the United Nation’s Sustainable Development Goals.

Originality/value

This paper makes a contribution to the limited research into nonprofit accountability towards beneficiaries. Dialogic accounting theory is enacted to explore how accountability can be practised on beneficiaries’ terms.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Click here to view access options
Article
Publication date: 15 June 2015

Harun Harun, Karen Van-Peursem and Ian R.C Eggleton

Drawing from an interest in the changing Indonesian political and regulatory history, the purpose of this paper is to provide an understanding of the role that accounting

Downloads
4212

Abstract

Purpose

Drawing from an interest in the changing Indonesian political and regulatory history, the purpose of this paper is to provide an understanding of the role that accounting reform can play in nurturing, or failing to nurture, a more dialogic form of accounting in a local Indonesian municipality.

Design/methodology/approach

To collect the data, the authors undertook a case study of a local municipality and drew from patterns found in Indonesia’s long colonial history. Data were acquired from official and publicly available documents and interviews with 29 key figures, including those involved in formulating and disseminating laws and also those affected by the accounting reforms from 1998 to 2009. Document collection and interviews were conducted at national and local levels.

Findings

This study shows that Indonesia has undertaken significant economic and political reforms for the intended purposes of fostering democracy, strengthening accountability, and creating transparency in relation to public sector practices. As part of these reforms, accrual accounting is now mandatory, independent audit is conducted, and disclosure is required by Government offices at central and local levels. Nonetheless, drawing from dialogic accounting principles, this study demonstrates the limitations of legislation and regulation in countering patterns that have long been laid down in history. Essentially, there is limited opportunity to question the elements of these reforms, and the study has also found that centralizing forces remain to serve vested interests. The root of the problem may lie in traditions of central control which have played out in how a dialogic form of accounting has failed to emerge from these important accounting reforms.

Research limitations/implications

The findings of this study should be understood from historical, political, and cultural backgrounds of the site of the study.

Practical implications

The implications of the findings should be taken into account by public sector policy makers, particularly in emerging economies – where political realities, economic, social, political, and cultural backgrounds set different historical patterns and result in unique circumstances that may tend to retain traditions of the past even under rules and regulations of the present.

Originality/value

A key contribution of this study is to show how the political traditions of a nation can permeate and divert the intent of, in this case, engaging a broader public in discourse about accounting reform in the public sector. In addition, this study also provides an understanding of public sector reform in the context of a diverse and unsettled nation which has been long subject to colonial, top-led, and military leadership. The findings demonstrate complexities and unintended outcomes that can emerge in public sector accounting reform and how, in this case, they appear to be influenced by historical traditions of centralized control.

Details

Accounting, Auditing & Accountability Journal, vol. 28 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Click here to view access options
Article
Publication date: 17 September 2021

Stephanie Perkiss, Tautalaaso Taule’alo, Olivia Dun, Natascha Klocker, Asenati Liki and Farzana Tanima

Temporary labour mobility programmes (TLMPs) are initiated by high-income nations to fill their labour demands by offering temporary work opportunities to migrants from…

Abstract

Purpose

Temporary labour mobility programmes (TLMPs) are initiated by high-income nations to fill their labour demands by offering temporary work opportunities to migrants from low-income nations. TLMPs also seek to contribute to economic development in workers' home countries. This paper aims to assess the accountability of New Zealand's Recognised Seasonal Employer (RSE) Scheme and Australia's Seasonal Worker Programme (SWP) in reaching their economic development objectives in one sending nation, Samoa.

Design/methodology/approach

A qualitative study with RSE and SWP workers and key informants (collectively stakeholders) in Samoa was undertaken to assess the contributions of these schemes to economic development. An interdisciplinary research approach was taken using the Pacific methodology of talanoa. Talanoa was used to “operationalise engagement” and empower local stakeholder accounts.

Findings

Talanoa supported the elicitation of accounts that contributed nuanced insights into the accountability of TLMPs. Specifically, stakeholder accounts revealed limitations in the ability of the RSE Scheme and SWP to meet their economic development objectives for Samoan communities and workers. Adjustments are necessary to meet Pacific nations' economic development objectives.

Practical implications

This study responds to calls for on-the-ground accounts of stakeholders involved in TLMPs. It provides insights that may contribute to the development of more effective TLMPs, particularly regarding economic development in workers' home countries.

Originality/value

Drawing on dialogic accounting literature, which calls for engagement with the marginalised, a talanoa approach has been engaged to assess TLMPs via on-the-ground participant accounts in a specific context. This paper introduces talanoa to the critical and social accounting literature, to move beyond a typical accounting qualitative interview process and encourage greater engagement and collaboration with Pacific scholars and partners.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Click here to view access options
Article
Publication date: 8 August 2019

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…

Downloads
1696

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.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

1 – 10 of over 2000