Table 2 Methodological steps Stage Unit... | Emerald Publishing

Table 2

Methodological steps

Stage	Unit of analysis	Method	Aims	Key concepts	References
Step one	LG’s Account	Engagement matrix; Stratified sampling method	Identify the public engagement structure of each LGs and then proceed to selecting a representative sample	Public engagement measurement, social media analytics	Rowe and Frewer (2005), Agostino and Arnaboldi (2016), Contri et al. (2024), Riffe et al. (1996)
Step two	Single Message	Content analysis	Classify the purpose of each message according to the literature with a particular focus to accountability contents Measure the interaction ratio and the tenor of voice	Accountability content, interaction ratio, tenor of voice	DePaula et al. (2018) Manetti et al. (2017) Wukich (2022) Landi et al. (2022)
Step three	LG’s Account	Content analysis	Identify dialogic accounting and accountability principles signs; Explore the association with the tenor of voice	Dialogic accounting, accountability principles	Brown (2009)

Stage	Unit of analysis	Method	Aims	Key concepts	References
Step one	LG’s Account	Engagement matrix; Stratified sampling method	Identify the public engagement structure of each LGs and then proceed to selecting a representative sample	Public engagement measurement, social media analytics	Rowe and Frewer (2005), Agostino and Arnaboldi (2016), Contri et al. (2024), Riffe et al. (1996)
Step two	Single Message	Content analysis	Classify the purpose of each message according to the literature with a particular focus to accountability contentsMeasure the interaction ratio and the tenor of voice	Accountability content, interaction ratio, tenor of voice	DePaula et al. (2018)Manetti et al. (2017)Wukich (2022)Landi et al. (2022)
Step three	LG’s Account	Content analysis	Identify dialogic accounting and accountability principles signs; Explore the association with the tenor of voice	Dialogic accounting, accountability principles	Brown (2009)

Source(s): Authors’ own work