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Key research themes
1. How can dialogic accounting practices facilitate democratic engagement and stakeholder participation in public governance and social contexts?
This research theme investigates the role of dialogic accounting as a participatory and democratic mechanism that promotes inclusive stakeholder engagement, social emancipation, and improved governance through accounting practices. It addresses the challenges and potential of dialogic accounting tools such as popular reporting, participatory budgeting, and dialogic stakeholder engagement to foster dialogue rather than monologic, one-way communication. This theme matters because it positions accounting not merely as a technical function but as a medium with social and political implications, capable of transforming power dynamics and enabling multiple voices in decision-making processes.
Key finding: Grossi et al. (2021) demonstrate through a longitudinal case study of Turin, Italy, that popular reporting combined with digital platforms can serve as effective dialogic accounting tools to enhance citizen engagement and... Read more
Key finding: This qualitative case study reveals that participatory budgeting (PB) in a Russian municipality initially deployed with dialogic rhetoric had limited dialogic effects in practice, often constrained by institutional and... Read more
Key finding: Passetti et al. (2017) explore the tensions inherent in stakeholder engagement within a large Italian consumer co-operative, uncovering how dialogic stakeholder engagement is fragmented and temporally contingent. They find... Read more
Key finding: Vandangombo (2017) argues for transforming the environmental impact assessment (EIA) in Mongolian mining from a traditional monologic tool into a dialogic and participatory process. The study shows how dialogic accounting can... Read more
2. How do interdisciplinary and critical perspectives enrich the conceptualization and practice of accounting as a dialogic and socially embedded process?
This theme focuses on the evolving conceptualizations of accounting beyond traditional technical approaches by incorporating interdisciplinary, social, and critical theories. It explores how dialogic accounting intersects with philosophical, sociological, and political dimensions to reveal accounting as a social practice embedded in power relations, contested meanings, and multiple realities. This research area matters because it challenges the positivist, monologic assumptions of accounting, advocating for accounting knowledge production that is reflexive, interactive, and capable of accommodating diverse viewpoints.
Key finding: Alawattage et al. (2023) provide a comprehensive overview of interdisciplinary accounting research (IAR), emphasizing critical approaches that interrogate conventional assumptions by integrating theories from sociology,... Read more
Key finding: Hopper, Storey, and Willmott (1987) propose a dialectical perspective that recognizes accounting as a socially constructed and contested practice deeply embedded in political-economic contexts. They critique both conventional... Read more
Key finding: Gaffikin (publication year unknown) critiques accounting’s traditional alignment with economic and scientific paradigms and advocates for reconceptualizing accounting as a social science. By embracing social constructionist... Read more
3. What are the educational and practical implications of adopting dialogic approaches in accounting teaching and critical accounting practice?
This theme investigates how dialogic accounting principles influence accounting education and critical accounting practices, emphasizing transformative learning processes and active public engagement. It explores pedagogical strategies that foster criticality, reflexivity, and dialogic exchange among learners, alongside approaches by critical accountants to challenge mainstream accounting narratives and influence public policy and discourse. This research area matters as it promotes education and scholarship that empower students and academics to recognize and enact accounting's social responsibilities in a dialogic manner.
Key finding: This study reflects on an undergraduate accounting course designed to promote dialogic and critical learning inspired by Freirean pedagogy. It finds that dialogic education leads to emotional and intellectual transformation... Read more
Key finding: This paper offers experiential reflections on engaging critical accounting scholarship with public debates in the UK. It demonstrates the challenges and potential of disseminating alternative accounting discourses through... Read more