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The purpose of this paper is to propose a conceptual framework for practicing inclusive dialogic organization development (OD).

This paper reviews and presents Robert Kegan’s theory and practice of deliberately developmental organization as an exemplary model for dialogic OD.

The paper suggests three conditions to make the constantly emerging organizational reality socially just, equitable and inclusive – whole self, psychological safety and leader vulnerability.

The originality of this paper lies in making explicit issues of power in dialogic OD literature and providing implications for human resource development on how to lead and develop organizations inclusively in times of uncertainty and complexity.

This study aims to explore the conflicting issues of carbon accounting and trading practices in China through the lens of agonistic democracy.

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.

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.

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.

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 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.

Taking the dialogic organizational development perspective, this study aims to investigate the framing processes when engaging in dialogue for strategy implementation and how these enable the evolution of implementation opportunities.

Through a qualitative exploratory study conducted in a large multinational, the authors analyse the dialogue and interactions among 25 dyads when identifying opportunities to contribute to strategy implementation. The data analysis relies on a process-coding approach and linkography, a valuable protocol analysis for identifying recursive interaction schemas in conversations.

The authors identify four main framing processes – shaping, unveiling, scattering and shifting – and provide a framework of how these processes affect individuals’ mental models through increasing the tangibility of opportunities or elevating them to new value hierarchies.

From a theoretical perspective, this study contributes to the strategy implementation and organizational development literature, providing a micro-perspective of how dialogue allows early knowledge structures to emerge and shape the development of opportunities for strategy implementation.

From a managerial perspective, the authors offer insights to trigger action and change in individuals to contribute to strategy when moving from formulation to implementation.

Rather than focusing on the structural control view of strategy implementation and the role of the top management team, this study considers strategy implementation as a practice and what it takes for organizational actors who do not take part in strategy formulation to enact and shape opportunities for strategy implementation through constructive dialogue.

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.

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.

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.

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.

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.

This study investigates the transformation of the architect's role as portrayed in written texts by analyzing discursive practices concerning architectural education in Turkey between 1963 and 2000.

The research employs critical discourse analysis (CDA) to examine selected texts published in the Mimarlık journal, representing the Chamber of Architects of Turkey. By embracing M. Bakhtin's “dialogism” approach, it aspires to foster new discussions on architectural education and establishes a “dialogical landscape” showcasing various voices and arguments. The research supplements its methodology by mapping the dialogical landscape, illustrating the relationality of discursive practices.

The paper contends that alterations in the missions, goals, and priorities of the architectural discipline significantly impact architectural education. Rather than focusing on individual perspectives, the creation of new dialogical platforms, emphasizing the interplay of diverse and conflicting viewpoints, offers more comprehensive pathways to guide the future of architectural education.

Debates and conflicts regarding the architect's role are central to architectural education. This article offers a novel perspective on the history of architectural education in Turkey by analyzing shifts in the definition and role of the architect as expressed in the Mimarlık journal. By integrating the principles of dialogism into the study of educational discourses and revealing the relationality between material-discursive practices, it aims to enrich the discourse and contribute value to critical studies on architectural education.

This paper examines the link between the failure of public accountability and stakeholder disengagement brought about by a New Public Management (NPM) style “smart solution” introduced to reduce public urination in Dhaka city. It shows how New Public Governance (NPG), Islamic and dialogic approaches can improve decision-making and solutions.

Drawing on the concepts of public accountability, NPM, NPG and dialogic accountability, this study highlights how narrow conceptions of accountability and poor stakeholder engagement impacted the effectiveness of the “smart solution” based on data collected through observation and unstructured in-depth interviews.

Evidence suggests that narrow conceptions of accountability driven by monologic NPM perspectives led to poor stakeholder engagement, which impacted the effectiveness of the “smart solution”. The solution that consists of changing anti-urination signage from Bengali to Arabic script has not solved Dhaka's public urination problem. In many instances, the solution has disenchanted certain stakeholders who view it as an offence against Islam and a confusing de-privileging of the Bengali language which has significant national and cultural value in Bangladesh.

The findings of the study contribute to policymaking discussions on how to effectively engage with stakeholders and extend the literature on accountability within the context of conflicting public versus private demands related to a public nuisance. The study outlines important issues related to stakeholder engagement and introduces a framework that conceptualises how to increase the effectiveness of public policy decisions using NPG, Islamic and dialogic accountability approaches, especially on matters that require significant public/external stakeholder support. It also provides a conceptual integration of these various approaches, including nuanced insights into accountability challenges within “non-Western” contexts.

This conceptual paper aims to respond to the dearth of theory and mechanisms for handling the inherent ethereality, multiplicity and mutability of organisational identity and organisational image.

This study considers existing approaches to organisational identity noting the diverse understandings of the paradoxical nature of identity. The authors suggest that identity is still essentially perceived as what is core and enduring about the character of an organisation with changes of identity being viewed as occurrences effectuated by events. In contrast, the authors argue that, because of the fluid interrelationships between identity and image, organisational identity is better viewed as an unstable construct.

Departing from Bakhtin’s logic of dialogism, this study proposes that identity–image result from dialogic relationships which in turn construct a system of polyphony. This study devises a preliminary polyphonic model which has the capacity to incorporate diverse stakeholder associations and fluctuating interpretations as well as situational understandings of organisational messages.

This study’s proposed model allows to trace how organisational identity–image is continually co-constructed recursively and cyclically and to systematise the various voices that are important for an organisation’s strategic objectives.