A dialogical framing of AIS–SEA design

Blackburn, Nivea; Brown, Judy; Dillard, Jesse; Hooper, Val

doi:10.1016/j.accinf.2013.10.003

Cited by 42 publications

(54 citation statements)

References 65 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…More recently dialogics have been coupled with pluralism and agonistic democratic ideas (Brown, 2009) in an attempt to develop alternative accounting information systems (Blackburn, Brown, Dillard, & Hooper, 2014;Dillard & Yuthas, 2013). We agree with Brown (2009: p. 320) when she states that 'taking pluralism seriously requires discarding the idea of a Habermasian or Rawlsian rational consensus'.…”

Section: Bakhtinian Dialogicsmentioning

confidence: 62%

See 1 more Smart Citation

Accounting and social movements: An exploration of critical accounting praxis

Catchpowle

Smyth

2016

Accounting Forum

View full text Add to dashboard Cite

a b s t r a c tA central tenet of critical accounting research maintains the need to challenge and change existing social relations; moving towards a more emancipated and equitable social order. The question of how critical accounting research upholds this principle has been intermittently discussed. This paper aims to engage with, and further, this discussion by contributing to research linking accounting information to social movements.The paper reviews the literature on accounting and social movements, central to which is the work of Gallhofer and Haslam; using their work as a departure point we discussion the nature of accounting information and focus on social movement unionism (SMU). Drawing on Bakhtinian dialogics and classical Marxism we develop an alternative theoretical framework to analyse an example of accounting information and social movements, covering a trade union pay dispute. The paper concludes with a discussion of the class nature of accounting information, including an exploration of the implications for accounting praxis and agency in the struggles for an emancipated world.The paper builds on the limited amount of existing work in this area; exploring the 'class belongingness' of accounting information and developing an understanding which can help guide the praxis of critical accounting researchers.

show abstract

Section: Bakhtinian Dialogicsmentioning

confidence: 62%

“…Considering alternative accounting systems may be one method of overcoming this impasse (Blackburn et al, 2014;Dillard & Yuthas, 2013). In contrast the cases that Bryer (2014) examines, where the formation of a co-operative provides for a degree of independence whilst still operating as part of the capitalist system.…”

Section: The "Facts" Of Strugglementioning

confidence: 90%

Accounting and social movements: An exploration of critical accounting praxis

Catchpowle

Smyth

2016

Accounting Forum

View full text Add to dashboard Cite

show abstract

“…Brown's ideas (2009) on the relationship between agonistic democracy and DA have found support among his peers (Blackburn et al, 2014;Brown, 2009;Brown & Dillard, 2013aDillard & Brown, 2012Dillard & Roslender, 2011;Dillard & Yuthas, 2013;Söderbaum & Brown, 2010;Vinnari & Dillard, 2016). In fact, some of these authors have embraced the expression "agonistic DA" (Brown, 2009;Dillard & Brown, 2012;Vinnari & Dillard, 2016), a phrase that refers to the decisive moments that often arise when implementing a project based on the logic of pluralism.…”

Section: Theoretical Frameworkmentioning

confidence: 99%

Stakeholder engagement and dialogic accounting

Bellucci

Simoni

Acuti

et al. 2019

AAAJ

110

113

View full text Add to dashboard Cite

PurposeThis study aims to explain how sustainability reporting and stakeholder engagement processes serve as vehicles of dialogic accounting, 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/approachContent analysis is used to investigate reports published by 299 companies that have adopted Global Reporting Initiative guidelines. This article 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 dialogic accounting. FindingsCompanies often commit themselves to two-way dialogue with their stakeholders, but fully developed frameworks for dialogic accounting are rare. However, signs of dialogic accounting emerged in our analysis, thus confirming that sustainability reporting can become a platform for dialogic accounting systems if stakeholder engagement is effective. Originality/valueOur findings contribute to the accounting literature by discussing if and how sustainability reporting and stakeholder engagement can serve as vehicles of dialogic accounting. This is accomplished via a research design that is based on in-depth interviews and content analysis of various sustainability reports.

show abstract

“…Dialogic accountability mechanisms are one approach that could facilitate the engagement of the marginalised in discourses for equality of power, effective governance, human rights protection, inclusive ownership and sustainable development Brown, 2009;Dillard, 2014;Thomson and Bebbington, 2005). In this paper, we draw on the arguments of Bebbington et al, 2007;Blackburn et al, 2014;Contrafatto et al, 2015 and others, that systems of governance and accountability should seek to establish formal and informal structures for transformative dialogue, which does not silence the voices of marginalised groups or exclude accounts of the everyday realities of the oppressed communities.…”

Section: Communities the Niger Delta Has Been Dramatically Changed Bmentioning

confidence: 99%

“…The absence of formal governance and accountability systems designed to respect and protect human rights and sustainable development is argued to drive alternative accounting practices, including counter accounts, to fill any perceived gaps in the evidence or knowledge required to govern inclusively and effectively (Blackburn et al, 2014;Brown, 2009;Thomson and Bebbington, 2005). Through the use of counter accounts alternative networks of accountability and governance emerge in order to problematize and resolve problems by attempting to trigger interventions from those with the power to resolve conflicts, particularly those arising from abuses associated with unequal power relations Dillard and Roslender, 2011;Hazelton, 2013;Thomson et al, 2015).…”

Section: Communities the Niger Delta Has Been Dramatically Changed Bmentioning

confidence: 99%

International advocacy NGOs, counter accounting, accountability and engagement

Denedo

Thomson

Yonekura

2017

AAAJ

105

127

View full text Add to dashboard Cite

The full-text may be used and/or reproduced, and given to third parties in any format or medium, without prior permission or charge, for personal research or study, educational, or not-for-prot purposes provided that:• a full bibliographic reference is made to the original source • a link is made to the metadata record in DRO • the full-text is not changed in any way The full-text must not be sold in any format or medium without the formal permission of the copyright holders.Please consult the full DRO policy for further details.

show abstract

A dialogical framing of AIS–SEA design

Cited by 42 publications

References 65 publications

Accounting and social movements: An exploration of critical accounting praxis

Accounting and social movements: An exploration of critical accounting praxis

Stakeholder engagement and dialogic accounting

International advocacy NGOs, counter accounting, accountability and engagement

Contact Info

Product

Resources

About