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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.

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.

Because of the expansion of the internet and Web 2.0 phenomenon, new challenges are emerging in the disclosure practises adopted by organisations in the public-sector. This study aims to examine local governments’ (LGOs) use of social media (SM) in disclosing environmental actions/plans/information as a new way to improve accountability to citizens to obtain organisational legitimacy and the related sentiment of citizens’ judgements.

This paper analyses the content of 39 Italian LGOs’ public pages on Facebook. After the distinction between five classes of environmental issues (air, water, energy, waste and territory), an initial study is performed to detect possible sub-topics applying latent Dirichlet allocation. Having a list of posts related to specific environmental themes, the researchers computed the sentiment of citizens’ comments. To measure sentiment, two different approaches were implemented: one based on a lexicon dictionary and the other based on convolutional neural networks.

Facebook is used by LGOs to disclose environmental issues, focussing on their main interest in obtaining organisational legitimacy, and the analysis shows an increasing impact of Web 2.0 in the direct interaction of LGOs with citizens. On the other hand, there is a clear divergence of interest on environmental topics between LGOs and citizens in a dialogic accountability framework.

Sentiment analysis (SA) could be used by politicians, but also by managers/entrepreneurs in the business sector, to analyse stakeholders’ judgements of their communications/actions and plans on corporate social responsibility. This tool gives a result on time (i.e. not months or years after, as for the reporting system). It is cheaper than a survey and allows a first “photograph” of stakeholders’ sentiment. It can also be a useful tool for supporting, developing and improving environmental reporting.

To the best of the authors’ knowledge, this paper is one of the first to apply SA to environmental disclosure via SM in the public sphere. The study links modern techniques in natural language processing and machine learning with the important aspects of environmental communication between LGOs and citizens.

This paper reviews what has been written on leadership development from the leadership-as-practice (L-A-P) perspective, which views leadership as emerging in everyday activities and interactions of a collective in a specific context. This paper aims to deepen the theoretical understanding of how leadership can be learned and developed from the L-A-P perspective.

An integrative literature review was undertaken to review and synthesise what has been written on the topic in journal articles and scholarly books.

The importance of the context and the practices that are embedded in it is the most central aspect affecting leadership development from the L-A-P perspective. This places workplace leadership development centre stage, but several papers also showed that leadership programmes have an important role. Not only collective capacity building is emphasised in the papers, but the importance of individual-level leader development is also recognised.

The contribution of this study is twofold: First, it brings the currently fractured information on L-A-P development together to enhance theory building by providing a synthesis of the literature. Second, a conceptual framework is constructed to show how the L-A-P perspective on leadership development can take both leadership development at the collective and individual levels into account, as well as the learning that takes place either inside or outside the workplace. This study’s results and framework show that the development has its own specific purpose and suggested methods in both levels, in both learning sites.

In the past decade, in the space industry, many initiatives intended at offering open access to big data from space multiplied. Therefore, firms started adopting business models (BMs) which lever on digital technologies (e.g. cloud computing, high-performance computing and artificial intelligence), to seize these opportunities. Within this scenario, this article aims at answering the following research question: which digital technologies do impact which components the BM is made of?

An exploratory multiple case study approach was used. Three cases operating in the space industry that lever on digital technologies to implement their business were analyzed. Despite concerns regarding reliability and validity, multiple case studies allow greater understanding of causality, and show superiority respect to quantitative studies for theory building.

Big data, system integration (artificial intelligence, high-performance computing) and cloud computing seem to be pivotal in the space industry. It emerges that digital technologies involve all the different areas and components of the BM.

This paper sheds light on the impact that digital technologies have on the different BM components. It is only understanding which technologies can support the value proposition, which technologies make the infrastructural part able to support this proposition, which technologies may be helpful for delivering and communicating this value to customers and which technologies may help firms to appropriate the value that it is possible to seize the impact of digital technologies on BM.

The purpose of this paper is to propose a design of online-merge-offline (OMO) classroom for open education with design principles related to practical issues of teachers’ teaching, students’ learning and schools’ management.

Three stages were covered: drafted an OMO classroom framework, built a sample classroom and explored end-users’ experience. First, authors searched for and reviewed previous studies and related cases to draft an OMO framework. Second, a classroom, consisted of wireless devices, cloud-based services, Internet of Things terminals, ergonomics furniture, and comprehensive data management and analysis services, was built in Shanghai Open University. Third, invited 11 students’, 18 teachers’ and 9 school managers’ perspectives were collected and analysed by surveys and interviews.

All student participants responded positively in terms of learning experience in the classroom. They not only engaged in classroom activities such, but also accessed needed learning materials and interacted with teachers and peers anytime anywhere via mobile devices. Similarly, most teachers (90 per cent) made positive responses because of flexibility of teaching strategies and learning activities and expressed willingness to use the classroom in the future (94.4 per cent). In addition, more than 78 per cent of managers positively commented on the design of classroom, interaction effects and effective management. Visualised data allowed them to timely monitor status of facilities, comprehensively understand users’ behaviour and issues, make necessary decision with scientific evidence.

The framework and classroom not only provide teachers, students, school managers and researcher with a better understanding of innovative open education, but also indicate the key role of objective-oriented and data-driven issues for further work.

To meet needs of teachers, students, managers and researchers in today’s open education, an OMO classroom was built in Shanghai Open University based on the proposed Objective-Oriented Pedagogy-Space-Technology (OPST) framework. The framework provides readers (especially teachers and administrators of open-education institutes, staff of information centres and ed-tech researchers) with a better understanding of innovative instruction and effective management, and the originally designed classroom can be a practical and illuminating example.

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.

This study aims to focus on a key unanswered question about how digitalization and the knowledge processes it enables affect firms’ strategies in the international arena.

The authors conduct a systematic literature review of relevant theoretical and empirical studies covering over 20 years of research (from 2000 to 2023) and including 73 journal papers.

This review allows us to highlight a relationship between firms’ international strategies and the knowledge processes enabled by applying digital technologies. Specifically, the authors discuss the characteristics of patterns of knowledge flows and knowledge processes (their origin, the type of knowledge they carry on and their directionality) as determinants for the emergence of diverse international strategies embraced by single firms or by populations of firms within ecosystems, networks, global value chains or alliances.

Despite digital technologies constituting important antecedents and critical factors for the internationalization process, and international businesses in general, and operating cross borders implies the enactment of highly knowledge-intensive processes, current literature still fails to provide a holistic picture of how firms strategically use what they know and seek out what they do not know in the international environment, using the affordances of digital technologies.

The purpose of this paper is to define the Internet as a virtual space supported by technologies and presented in the form of socioeconomic relations from the perspective of political economy. The Internet space is a unique virtual commodity different from ordinary commodities and has the following effect characteristics: super replicability, space- and time-transcendence, open-source shareability and reality–virtuality transformation.

Internet space can also be imagined as a piece of virtual land. Internet space can be deemed as a piece of virtual land and its value can be divided into labor value and virtual value. The pricing model of virtual value is mainly determined by the gain and discount rate and this value comes from the transfer and markup of social value. In the context of the Internet Plus era, Internet space has become an essential economic factor that influences human economic activities.

Therefore, it is of practical significance and theoretical value to introduce Internet space as an economic variable into the framework of economic theory. The realistic logic of Internet space is to influence human economic behaviors with the combination of information binding.

The theoretical mechanism is to have an impact on the micro-market price by changing market relations from two-dimensional to three-dimensional. Its path to functioning at the macro level is to influence economic behaviors by changing the expectations of investment and consumption, resulting in new economic trends.

The purpose of this study is to identify shared themes and concerns of two local and critical archives by comparing their design and day-to-day practice.

The action research has drawn on the experience of collaboration between a Sydney-based community space (Frontyard) and the Surabaya-based co-working community (C2O) over one year. Each space houses a small physical library of books, which is the focus of this analysis.

Hacking has emerged as a key value of both archives. A hacking approach has shaped the design of each space and the organisation each archive. Hacking frames the analysis of each collection in this study.

Pragmatic and political understanding of such archives have implications for better quality and more authentic exchange between the communities that make use of these libraries in Indonesia and Australia.

While some work on local critical archives has been done in Indonesia and Australia, no research to date has made specific comparisons with the aim of sharing knowledge. Because these archives are often temporary and ephemeral, documenting the work that goes into them, and their practitioners’ perspectives, is urgent, making possible shared knowledge that can inform the ways communities make decisions about their own heritage.