... 08 2024 17 04 2025 23 07 2025 08 10 2025 © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Accountability Emancipatory accounting Dialogic accounting Football supporters Within this context, one question that arises...

...-abilities”). Design/methodology/approach The contribution draws on public administration literature on accountability, integrating it with dialogic accounting perspectives, to expand the potential of the accountability concept in accommodating more explicitly the consideration of accountee-abilities...

...://creativecommons.org/licences/by/4.0/legalcode Bots Dialogic accounting Social accountability Twitter Alternative accounting scholars have long taken a broad view of the notion of accountability and emphasized not just the giving of accounts of conduct but also the demanding...

... if these systems are to support the transition toward a circular economy. Design/methodology/approach Dialogic accounting theory frames the case study of six companies that built a value network to develop and implement an innovative packaging solution consistent with circular economy principles. Content...

...Marco Contri; Silvia Fissi; Elena Gori Purpose This exploratory study aims to investigate the use of Facebook as a dialogic accounting tool for promoting citizen engagement in Italian regions. Design/methodology/approach This study adopts a mixed methodology. Indeed, it first collects some...

...Giacomo Manetti; Marco Bellucci; Stefania Oliva Purpose This 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...

...Stefano Landi; Antonio Costantini; Marco Fasan; Michele Bonazzi Purpose The purpose of this exploratory study is to investigate why and how public health agencies employed social media during coronavirus disease 2019 (COVID-19) outbreak to foster public engagement and dialogic accounting...

...Marco Bellucci; Lorenzo Simoni; Diletta Acuti; Giacomo Manetti Purpose The purpose of this paper is to explain how sustainability reporting and stakeholder engagement processes serve as vehicles of dialogic accounting (DA), a form of critical accounting that creates opportunities for stakeholders...

...Evgenii Aleksandrov; Anatoli Bourmistrov; Giuseppe Grossi Purpose The purpose of this paper is to investigate how participatory budgeting (PB), as a form of dialogic accounting, is produced in practice. Design/methodology/approach This is a qualitative case study of PB development...

...Marco Bellucci; Giacomo Manetti 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...

... accounting is now mandatory, independent audit is conducted, and disclosure is required by Government offices at central and local levels. Nonetheless, drawing from dialogic accounting principles, this study demonstrates the limitations of legislation and regulation in countering patterns that have long been...