Table 1. Principles of dialogic... | Emerald Publishing

Table 1.

Principles of dialogic accounting applied to popular reporting

Principles of dialogic accounting		Application to popular reporting (PR)
1	Recognition of multiple ideological orientations	PR represents and gives voice to the conflicting positions of different groups of citizens and politicians, and therefore, to divergent ideologies.
2	Avoiding monetary reductionism	PR provides both quantitative and qualitative information that can satisfy information needs of the various actors and allows for a choice.
3	Openness about the subjectivity and contestable nature of calculations	PR guarantees greater information to citizens by reducing conflicts related to information asymmetry between government and citizens.
4	Enabling access for non-experts	PR gives access to all stakeholders, even those without specific technical skills and knowledge.
5	Ensuring an effective participatory process	The report should be structured by increasing the collection capacity of the need and increasing its diffusion through new distribution channels.
6	Attention to power relationships and their dynamics	PR is a tool that could be subject to powerful elites who have the ability to filter out some financial and non-financial results. However, through the certification of information by an external body, it is possible to manage this phenomenon.
7	Recognizing transformative potential	PR encourages social actors to be more reflective about the results and facilitate dialogue.
8	Resisting new forms of monologism	PR should not be a mere political communication tool where politicians and managers provide complete information according to the dialogic rhetoric concept.

Principles of dialogic accounting		Application to popular reporting (PR)
1	Recognition of multiple ideological orientations	PR represents and gives voice to the conflicting positions of different groups of citizens and politicians, and therefore, to divergent ideologies.
2	Avoiding monetary reductionism	PR provides both quantitative and qualitative information that can satisfy information needs of the various actors and allows for a choice.
3	Openness about the subjectivity and contestable nature of calculations	PR guarantees greater information to citizens by reducing conflicts related to information asymmetry between government and citizens.
4	Enabling access for non-experts	PR gives access to all stakeholders, even those without specific technical skills and knowledge.
5	Ensuring an effective participatory process	The report should be structured by increasing the collection capacity of the need and increasing its diffusion through new distribution channels.
6	Attention to power relationships and their dynamics	PR is a tool that could be subject to powerful elites who have the ability to filter out some financial and non-financial results. However, through the certification of information by an external body, it is possible to manage this phenomenon.
7	Recognizing transformative potential	PR encourages social actors to be more reflective about the results and facilitate dialogue.
8	Resisting new forms of monologism	PR should not be a mere political communication tool where politicians and managers provide complete information according to the dialogic rhetoric concept.