Facilitative reforms, democratic accountability, social accounting and learning representative initiatives

Lee, Bill; Cassell, Catherine

doi:10.1016/j.cpa.2017.02.002

Cited by 7 publications

(10 citation statements)

References 59 publications

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“…For example: Harney (2011) examined accounting for African migrants in Naples through an ethnographic study; Gibbon (2012) uses an auto-ethnographic approach to consider how her understandings of accountability changed through engagement. Further examples of non-traditional theoretical framing in CPA include governmentality ( Johansen, 2008), Gorz's revolutionary vs reformist approach to change (Lee and Cassell, 2017) and vulnerability .…”

Section: Engaging With Organisationsmentioning

confidence: 99%

Progress: engaging with organisations in pursuit of improved sustainability accounting and performance

Adams

Larrínaga

2019

AAAJ

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Purpose The purpose of this paper is to review the development of engagement research in pursuit of improved sustainability accounting and performance and to identify issues in the further development of this field. In particular, the authors consider the implications of this research for practice, policy and theory following the publication of a special issue on the topic in 2007 in the Accounting, Auditing and Accountability Journal. Design/methodology/approach The authors performed a systematic review of the relevant literature in selected accounting journals for the 11 year period 2007–2017 inclusive. The authors identified the methods, topics and theories addressed by researchers and the academic journals that are more likely to publish engagement research. Findings The authors found a significant increase in engagement work over the decade since publication of the special issue and a marked increase in the volume and complexity of data collected in studies. There is a marked difference in the openness of different journals to engagement research and the type of engagement research published across accounting journals. Contrary to the argument made by critics of engagement research the authors found that this field of research not only uses theory, but develops theory. Research limitations/implications Through the examination of methods and theories used and topics considered, the authors identify avenues for further research – and the journals likely to be receptive to it. Practical implications The study demonstrates that the collective body of engagement research aimed at improving sustainability accounting and performance has significant potential to inform practice and policy developments with the same aim. Originality/value The study examines an emerging approach in an emerging field of research with significant academic, practice and policy potential.

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Section: Engaging With Organisationsmentioning

confidence: 99%

Progress: engaging with organisations in pursuit of improved sustainability accounting and performance

Adams

Larrínaga

2019

AAAJ

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“…In their article, Lee and Cassell (2017) focus on trade unions, conducting a longitudinal and international comparative case study to determine how critical accountants contribute to workers' development. Based on the ideas of Gorz (1967), the authors focus on facilitative reforms of learning representative initiatives in the UK and New Zealand and how these reforms and initiatives led to democratic accountability and associated forms of social accounting.…”

Section: Aaaj 349mentioning

confidence: 99%

Unpacking dialogic accounting: a systematic literature review and research agenda

Manetti

Bellucci

Oliva

2021

AAAJ

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PurposeThis 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/approachThe 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.FindingsFirst, 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/valueThe 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.

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“…Dialogic accounting and dialogic engagements are premised on the notion of enabling oppressed communities to understand the nature of their oppressions, building the capacity of communities to produce accounts of how they experience the world in order to present these accounts of their truth to those abusing their power as part of a transformative project (Freire, 2002). However, dialogic accounting can only ever be part of a transformative project if there is a requirement for a collective acceptance for dialogue before any emancipatory changes (Lee and Cassell, 2017;Gallhofer et al, 2015). There is therefore a need to evaluate any accounts as symbolic engagement practices that form part of broader campaigns for transformation.…”

Section: Dialogic Accounting Accountability and Actionmentioning

confidence: 99%

“…We contend that ultimately dialogic accounting should lead to praxis leading to less oppressive modes of living. In particular, sustainable dialogic accounting should allow different individuals, communities or organisations to translate the problems, consequences and possible solutions of others into their everyday actions, values and cultures to enable transformative dialogue, co-operative engagement and transformation (Bebbington et al, 2007;Dillard and Roslender, 2011;Lee and Cassell, 2017).…”

Section: Dialogic Accounting Accountability and Actionmentioning

confidence: 99%

Ecological damage, human rights and oil: local advocacy NGOs dialogic action and alternative accounting practices

2019

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Facilitative reforms, democratic accountability, social accounting and learning representative initiatives

Cited by 7 publications

References 59 publications

Progress: engaging with organisations in pursuit of improved sustainability accounting and performance

Progress: engaging with organisations in pursuit of improved sustainability accounting and performance

Unpacking dialogic accounting: a systematic literature review and research agenda

Ecological damage, human rights and oil: local advocacy NGOs dialogic action and alternative accounting practices

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