Table 2 The most frequently recurring... | Emerald Publishing

Table 2

The most frequently recurring areas, topics and theoretical frameworks in the DA research

Areas	Topics	Main theoretical references
Education	Dialogic education Accounting education	The seminal works of Illich and Freire (e.g. Freire's “Pedagogy of the Oppressed”), also as reinterpreted by recent studies (e.g. Thomson and Bebbington “It does not matter what you teach?”), and a combination of the literature on education and pedagogy with the concepts of sustainable development to study the relationship between higher education and sustainability (e.g. Fonseca et al., 2011)
Sustainable development	Sustainability assessment Socio-ecological systems Sustainable development goals	Theories and definitions of sustainable development and sustainability (e.g. weak vs. strong sustainability), theory of sustainability and sustainable development in economics and management studies (e.g. Gladwin et al., 1995), literature of resilience and socio-ecological systems (e.g. Walker et al., 2004) and international policies on sustainable development (e.g. WCED, 1987; UN, 2015)
Social and environmental accounting	Sustainability reporting Stakeholder engagement Accountability Integrated reporting	Theoretical debate and policy agenda for sustainability, calls for new forms of social and environmental accounting (e.g. Brown, 2009; Dillard and Roslender, 2011; Dillard and Brown, 2012; Brown and Dillard, 2013a), triple bottom–line model (Elkington, 1997), and the previous literature on integrated reporting combined with the literature of DA (Bebbington et al., 2007a, b; Brown, 2009) with the vision of “empowering designs” for sustainability (Leach et al., 2010) and stakeholder theory (Freeman, 1984)
Public arena	Democracy Counter-accounting Critical accounting Public sector accounting	Laclau, especially “On Populist Reason”; the seminal works of Laclau and Mouffe on discourse theory; Bourdieu's conceptualization of symbolic domination; Latour, in “Politics of Nature”; the vision of Macintosh on heteroglossic accounting; and the inclusion of political theory in critical accounting
Information and communication technologies	Social media and online practices New technologies	Democratic communication and accounting in an online environment (Dahlberg, 2001, 2005), main theories on DA and inclusive communication (e.g. Bebbington et al., 2007; Brown, 2009; Brown and Dillard, 2013a, b), and recent literature on DA and social media (Manetti and Bellucci, 2016; Arnaboldi et al., 2017; Bellucci and Manetti, 2017)

Areas	Topics	Main theoretical references
Education	Dialogic education Accounting education	The seminal works of Illich and Freire (e.g. Freire's “Pedagogy of the Oppressed”), also as reinterpreted by recent studies (e.g. Thomson and Bebbington “It does not matter what you teach?”), and a combination of the literature on education and pedagogy with the concepts of sustainable development to study the relationship between higher education and sustainability (e.g. Fonseca et al., 2011)
Sustainable development	Sustainability assessment Socio-ecological systems Sustainable development goals	Theories and definitions of sustainable development and sustainability (e.g. weak vs. strong sustainability), theory of sustainability and sustainable development in economics and management studies (e.g. Gladwin et al., 1995), literature of resilience and socio-ecological systems (e.g. Walker et al., 2004) and international policies on sustainable development (e.g. WCED, 1987; UN, 2015)
Social and environmental accounting	Sustainability reporting Stakeholder engagement Accountability Integrated reporting	Theoretical debate and policy agenda for sustainability, calls for new forms of social and environmental accounting (e.g. Brown, 2009; Dillard and Roslender, 2011; Dillard and Brown, 2012; Brown and Dillard, 2013a), triple bottom–line model (Elkington, 1997), and the previous literature on integrated reporting combined with the literature of DA (Bebbington et al., 2007a, b; Brown, 2009) with the vision of “empowering designs” for sustainability (Leach et al., 2010) and stakeholder theory (Freeman, 1984)
Public arena	Democracy Counter-accounting Critical accounting Public sector accounting	Laclau, especially “On Populist Reason”; the seminal works of Laclau and Mouffe on discourse theory; Bourdieu's conceptualization of symbolic domination; Latour, in “Politics of Nature”; the vision of Macintosh on heteroglossic accounting; and the inclusion of political theory in critical accounting
Information and communication technologies	Social media and online practices New technologies	Democratic communication and accounting in an online environment (Dahlberg, 2001, 2005), main theories on DA and inclusive communication (e.g. Bebbington et al., 2007; Brown, 2009; Brown and Dillard, 2013a, b), and recent literature on DA and social media (Manetti and Bellucci, 2016; Arnaboldi et al., 2017; Bellucci and Manetti, 2017)