Dialogic accounting through popular reporting and digital platforms

Abstract

Purpose The purpose of this study is to explore the usefulness of popular reporting (PR) in an Italian city as a dialogic accounting tool for promoting citizens’ engagement with digital platforms. This study aims to contribute to the debate on democratic accounting technologies with a focus on PR and digital platforms, using the theoretical lens of dialogic accounting. Design/methodology/approach A longitudinal case study is used to analyse the implementation and evolution of PR in the city of Turin, Italy and explore how the city involved its citizens with digital platforms. Findings This study contributes to the debate on public accountability through dialogic accounting tools. Research limitations/implications Multiple sources (surveys, interviews and interventionist workshops) are used to analyse Turin, Italy as a longitudinal case study. Practical implications This study offers practical reflections for legislators, politicians and public managers who need new knowledge and empirical analysis of the effective implementation of the PR as a tool for dialogue and empowering public accounting to hold continuous dialogue with the citizens. Originality/value PR can be considered a useful dialogic accounting tool for politicians, managers and government experts to encourage citizens’ engagement in a pluralistic society.

The fate of accounting for public governance development

“…Popular reporting particularly matches the core values of Collaborative Governance, because it consists of financial statements that are useful to facilitate public stakeholders' understanding of their government's financial activities (see Cohen and Karatzimas, 2015). Accounting literature maintains that popular reporting can be used to respond to the informative needs of all stakeholders and citizens (Manes-Rossi et al, 2019a;Bracci et al, 2021) and can be considered a useful dialogic accounting tool for politicians, managers and government experts to communicate with citizens and encourage their engagement in a pluralistic society (Grossi et al, 2021). The diffusion of open and transparent financial documents is a starting point for citizen involvement (Gonzalez-Zapata and Heeks, 2015); for this reason, popular reporting is gaining increasing attention from scholars, public managers and politicians (Yusuf et al, 2013).…”

“…, 2019a; Bracci et al. , 2021) and can be considered a useful dialogic accounting tool for politicians, managers and government experts to communicate with citizens and encourage their engagement in a pluralistic society (Grossi et al. , 2021).…”

Using bibliometric analysis to map innovative business models for vertical farm entrepreneurs

“…Therefore, the technologies to implement this new type of urban agri-food cultivation are characterised as a technological element in the smart city context (Bresciani et al, 2018;Ferraris et al, 2018;Jafari-Sadeghi andBiancone, 2018, Brescia, 2020). The future smart cities will have to support sustainable development by exploiting new sources of innovation and collaboration (Gabriele et al, 2017;Grossi et al, 2021;Secinaro et al, 2021a). Indeed, through advanced technologies implemented within greenhouses, a vertical farm could theoretically produce fish, poultry, fruit and vegetables (Despommier, 2010).…”

“…The future smart cities will have to support sustainable development by exploiting new sources of innovation and collaboration (Gabriele et al. , 2017; Grossi et al. , 2021; Secinaro et al.…”

Measuring quality of popular annual financial reports: Features of the rewarded US reporting municipalities

“…The growing adoption by municipalities worldwide has also attracted the interest of academics (Grossi et al, 2021; Manes‐Rossi et al, 2019; Yusuf et al, 2013). In this regard, some studies have examined the qualitative characteristics of popular annual financial reports (Biancone et al, 2016; Cohen et al, 2017; Jordan et al, 2016; Marsh & Montondon, 2005; Sharp et al, 1998; Yusuf et al, 2013; Yusuf & Jordan, 2012) while others have examined the challenges and opportunities associated with the dissemination of such documents (Cohen et al, 2017; Cohen & Karatzimas, 2015; Grossi et al, 2021; Yusuf & Jordan, 2015). Only a few studies have examined the content of these documents (Manes‐Rossi et al, 2019) while the quality of the information contained within the popular annual financial reports remains an unexplored topic in the academic literature.…”