Critical dialogics, agonistic pluralism, and accounting information systems

Dillard, Jesse; Yuthas, Kristi

doi:10.1016/j.accinf.2011.07.002

Cited by 48 publications

(59 citation statements)

References 7 publications

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“…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: 61%

“…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: 87%

“…However, she appears to believe that democratising accounting technologies can take place without democratising the economic base on which social relations are built. Further, the focus of Brown's (2009), Dillard and Yuthas' (2013) work concerns the development of future accounting information system; whereas, we are concerned with the nature of existing accounting information and how it can be mobilised by social movements.…”

Section: Bakhtinian Dialogicsmentioning

confidence: 98%

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Accounting and social movements: An exploration of critical accounting praxis

Catchpowle

Smyth

2016

Accounting Forum

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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.

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Section: Bakhtinian Dialogicsmentioning

confidence: 61%

Section: The "Facts" Of Strugglementioning

confidence: 87%

Section: Bakhtinian Dialogicsmentioning

confidence: 98%

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Accounting and social movements: An exploration of critical accounting praxis

Catchpowle

Smyth

2016

Accounting Forum

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“…According to Brown (2009), Brown andDillard (2013a), and Dillard and Yuthas (2013), many social responsibility tools have been proposed over the years as a means of promoting multiple-way interaction (Medawar, 1976;Morgan, 1988;Dey, 2003;Gray, 1997;Boyce, 2000;Gray and Bebbington, 2001). In the last decade alone, attempts have been made to promote dialogic accounting technologies and forms of engagement Thomson, 2007;Frame and Brown, 2008;Thomson and Bebbington, 2005) that use online social media.…”

Section: Theoretical Frameworkmentioning

confidence: 99%

Facebook as a tool for supporting dialogic accounting? Evidence from large philanthropic foundations in the United States

Bellucci

Manetti

2017

AAAJ

148

193

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Purpose The purpose of this paper is to explore the utilization of the social network, Facebook, as an instrument of stakeholder engagement and dialogic accounting in American charitable foundations, specifically non-profit organizations that are dedicated to philanthropy. Design/methodology/approach The research motivation involves whether online interaction through Facebook could represent a channel of dialogic accounting that engages organizational stakeholders. This paper aims to understand if this dialogue is geared to generate a consensus necessary to deliberate over decisions that are shared between all stakeholders, or if a divergent and agonistic perspective, which highlights struggles and differences between actors, prevails. The present study employs a form of content analysis that takes into account the Facebook pages of the 100 largest American philanthropic foundations. Findings The primary goal of the analysis is to examine the discrepancies in terms of how (and how much) large organizations are using Facebook. The study wants to provide more details on which kind of information large organizations are willing to disclose and collect on Facebook, and to evaluate the level and type of interaction between foundations and users. Research limitations/implications Further research could build on the present study by providing in-depth case studies and extending the analysis to other social media and other types of organizations. Originality/value Social media represent a powerful mechanism to engage stakeholders in a polylogic conversation. However, the scholarly literature confirms that further studies are necessary to understand how companies and organization can exploit this potential.

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“…The work reported herein is part of a larger research project directed toward the democratization of accounting by "taking pluralism seriously" Dillard and Roslender 2011 ;Dillard and Yuthas 2011 ;Söderbaum and Brown 2010 ) as a means for developing a more critically enabling accounting. Democratization involves making accounting "relevant" beyond the mantra of providing information for investors.…”

Section: Introductionmentioning

confidence: 99%

Accounting for the Public Interest

Mintz¹

2014

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Critical dialogics, agonistic pluralism, and accounting information systems

Cited by 48 publications

References 7 publications

Accounting and social movements: An exploration of critical accounting praxis

Accounting and social movements: An exploration of critical accounting praxis

Facebook as a tool for supporting dialogic accounting? Evidence from large philanthropic foundations in the United States

Accounting for the Public Interest

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