When Democratic Principles are not Enough: Tensions and Temporalities of Dialogic Stakeholder Engagement
Author
Abstract
Suggested Citation
DOI: 10.1007/s10551-017-3500-z
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Contrafatto, M. & Thomson, I. & Monk, E.A., 2015. "Peru, mountains and los niños: Dialogic action, accounting and sustainable transformation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 117-136.
- Tregidga, Helen & Milne, Markus & Kearins, Kate, 2014. "(Re)presenting ‘sustainable organizations’," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 477-494.
- Michelle Greenwood, 2007. "Stakeholder Engagement: Beyond the Myth of Corporate Responsibility," Journal of Business Ethics, Springer, vol. 74(4), pages 315-327, September.
- Vinnari, Eija & Laine, Matias, 2017. "The moral mechanism of counter accounts: The case of industrial animal production," Accounting, Organizations and Society, Elsevier, vol. 57(C), pages 1-17.
- Judy Brown & Jesse Dillard & Trevor Hopper, 2015. "Accounting, accountants and accountability regimes in pluralistic societies," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(5), pages 626-650, June.
- Giacomo Manetti & Simone Toccafondi, 2012. "The contribution of network governance to preventing opportunistic behaviour by managers and to increasing stakeholder involvement: the Eroski case," International Journal of Business Governance and Ethics, Inderscience Enterprises Ltd, vol. 7(3), pages 252-278.
- David Levy & Juliane Reinecke & Stephan Manning, 2016. "The Political Dynamics of Sustainable Coffee: Contested Value Regimes and the Transformation of Sustainability," Journal of Management Studies, Wiley Blackwell, vol. 53(3), pages 364-401, May.
- O'Dwyer, Brendan & Unerman, Jeffrey, 2016. "Fostering rigour in accounting for social sustainability," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 32-40.
- Archel, Pablo & Husillos, Javier & Spence, Crawford, 2011. "The institutionalisation of unaccountability: Loading the dice of Corporate Social Responsibility discourse," Accounting, Organizations and Society, Elsevier, vol. 36(6), pages 327-343.
- Judy Brown & Jesse Dillard, 2015. "Dialogic Accountings for Stakeholders: On Opening Up and Closing Down Participatory Governance," Journal of Management Studies, Wiley Blackwell, vol. 52(7), pages 961-985, November.
- Michelle Rodrigue, 2014. "Contrasting realities: corporate environmental disclosure and stakeholder-released information," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(1), pages 119-149, January.
- Ronald K. Mitchell & Harry J. Van Buren III & Michelle Greenwood & R. Edward Freeman, 2015. "Stakeholder Inclusion and Accounting for Stakeholders," Journal of Management Studies, Wiley Blackwell, vol. 52(7), pages 851-877, November.
- Georgios Georgakopoulos & Ian Thomson, 2008. "Social reporting, engagements, controversies and conflict in an arena context," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(8), pages 1116-1143, October.
- Vinnari, Eija & Dillard, Jesse, 2016. "(ANT)agonistics: Pluralistic politicization of, and by, accounting and its technologies," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 39(C), pages 25-44.
- Brown, Judy & Dillard, Jesse, 2013. "Agonizing over engagement: SEA and the “death of environmentalism” debates," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(1), pages 1-18.
- Harun Harun & Karen Van-Peursem & Ian R.C Eggleton, 2015. "Indonesian public sector accounting reforms: dialogic aspirations a step too far?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(5), pages 706-738, June.
- Spence, Laura J. & Rinaldi, Leonardo, 2014. "Governmentality in accounting and accountability: A case study of embedding sustainability in a supply chain," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 433-452.
- Skilton, Paul F. & Purdy, Jill M., 2017. "Authenticity, Power, and Pluralism: A Framework for Understanding Stakeholder Evaluations of Corporate Social Responsibility Activities," Business Ethics Quarterly, Cambridge University Press, vol. 27(1), pages 99-123, January.
- Cooper, Stuart M. & Owen, David L., 2007. "Corporate social reporting and stakeholder accountability: The missing link," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 649-667.
- Christine Byrch & Markus J. Milne & Richard Morgan & Kate Kearins, 2015. "Seeds of hope? Exploring business actors’ diverse understandings of sustainable development," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(5), pages 671-705, June.
- John Ferguson & Carlos Larrinaga, 2014. "Celebrating the Intellectual Contribution of Professor Rob Gray: The Past, Present and Future of Social and Environmental Accounting Research," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 34(2), pages 67-73, September.
- Unerman, Jeffrey & Bennett, Mark, 2004. "Increased stakeholder dialogue and the internet: towards greater corporate accountability or reinforcing capitalist hegemony?," Accounting, Organizations and Society, Elsevier, vol. 29(7), pages 685-707, October.
- Niamh Brennan & Doris Merkl-Davies & Annika Beelitz, 2013.
"Dialogism in Corporate Social Responsibility Communications: Conceptualising Verbal Interaction Between Organisations and Their Audiences,"
Journal of Business Ethics, Springer, vol. 115(4), pages 665-679, July.
- Niamh Brennan & Doris M. Merkl-Davies & Annika Beelitz, 2013. "Dialogism in Corporate Social Responsibility Communications: Conceptualising Verbal Interactions between Organisations and their Audiences," Open Access publications 10197/4948, Research Repository, University College Dublin.
- Sonja Gallhofer & Jim Haslam & Akira Yonekura, 2015. "Accounting as differentiated universal for emancipatory praxis," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(5), pages 846-874, June.
- Jacques Defourny & Marthe Nyssens, 2013. "Social Co-operatives: When Social Enterprises Meet the Co-operative Tradition," Journal of Entrepreneurial and Organizational Diversity, European Research Institute on Cooperative and Social Enterprises, vol. 2(2), pages 11-33, May.
- Carla Rhianon Edgley & Michael John Jones & Jill Frances Solomon, 2010. "Stakeholder inclusivity in social and environmental report assurance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(4), pages 532-557, May.
- Brown, Judy & Dillard, Jesse, 2013. "Critical accounting and communicative action: On the limits of consensual deliberation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(3), pages 176-190.
- Thomas Maak, 2007. "Responsible Leadership, Stakeholder Engagement, and the Emergence of Social Capital," Journal of Business Ethics, Springer, vol. 74(4), pages 329-343, September.
- Jan Bebbington & Judy Brown & Bob Frame & Ian Thomson, 2007. "Theorizing engagement: the potential of a critical dialogic approach," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 356-381, June.
- Judy Brown & Michael Fraser, 2006. "Approaches and perspectives in social and environmental accounting: an overview of the conceptual landscape," Business Strategy and the Environment, Wiley Blackwell, vol. 15(2), pages 103-117, March.
- Parker, Lee D., 2014. "Corporate social accountability through action: Contemporary insights from British industrial pioneers," Accounting, Organizations and Society, Elsevier, vol. 39(8), pages 632-659.
- Killian, Sheila & O'Regan, Philip, 2016. "Social accounting and the co-creation of corporate legitimacy," Accounting, Organizations and Society, Elsevier, vol. 50(C), pages 1-12.
- Brown, Judy, 2009. "Democracy, sustainability and dialogic accounting technologies: Taking pluralism seriously," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(3), pages 313-342.
- Giacomo Manetti & Marco Bellucci, 2016. "The use of social media for engaging stakeholders in sustainability reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(6), pages 985-1011, August.
- Caterina Pesci & Ericka Costa & Teerooven Soobaroyen, 2015. "The forms of repetition in social and environmental reports: insights from Hume's notion of 'impressions'," Accounting and Business Research, Taylor & Francis Journals, vol. 45(6-7), pages 738-764, December.
- Jan Bebbington, 2001. "Sustainable development: a review of the international development, business and accounting literature," Accounting Forum, Taylor & Francis Journals, vol. 25(2), pages 128-157, June.
- Colin Dey, 2007. "Social accounting at Traidcraft plc," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 423-445, June.
- Saravanamuthu, Kala & Lehman, Cheryl, 2013. "Enhancing stakeholder interaction through environmental risk accounts," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(6), pages 410-437.
- David J. Cooper & Wayne Morgan, 2013. "Meeting the evolving corporate reporting needs of government and society: arguments for a deliberative approach to accounting rule making," Accounting and Business Research, Taylor & Francis Journals, vol. 43(4), pages 418-441, August.
- Arno Kourula & Guillaume Delalieux, 2016. "The Micro-level Foundations and Dynamics of Political Corporate Social Responsibility: Hegemony and Passive Revolution through Civil Society," Journal of Business Ethics, Springer, vol. 135(4), pages 769-785, June.
- Ian Thomson & Colin Dey & Shona Russell, 2015. "Activism, arenas and accounts in conflicts over tobacco control," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(5), pages 809-845, June.
- Judy Brown & Jesse Dillard, 2014. "Integrated reporting: On the need for broadening out and opening up," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(7), pages 1120-1156, August.
- Laure Célérier & Luis Emilio Cuenca Botey, 2015. "Participatory budgeting at a community level in Porto Alegre: a Bourdieusian interpretation," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(5), pages 739-772, June.
- Jean-Pascal Gond & Luciano Barin Cruz & Emmanuel Raufflet & Mathieu Charron, 2016. "To Frack or Not to Frack? The Interaction of Justification and Power in a Sustainability Controversy," Journal of Management Studies, Wiley Blackwell, vol. 53(3), pages 330-363, May.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Laura Broccardo & Sara Giovanna Mauro, 2024. "The path towards sustainability: The role of internal stakeholders and management accounting in a dialogic perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 2496-2513, May.
- Alysha Kate Shivji, 2024. "Rightsholder-Driven Remedy for Business-Related Human Rights Abuse: Case of the Fair Food Program," Journal of Business Ethics, Springer, vol. 193(2), pages 363-382, August.
- Charl de Villiers & Matteo La Torre & Vida Botes, 2022. "Accounting and social capital: A review and reflections on future research opportunities," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4485-4521, December.
- Roberto Aprile & David Alexander & Federica Doni, 2023. "Enhancing the materiality principle in integrated reporting by adopting the General Systems Theory," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2219-2233, September.
- Hota, Pradeep Kumar & Bhatt, Babita & Qureshi, Israr, 2023. "Institutional work to navigate ethical dilemmas: Evidence from a social enterprise," Journal of Business Venturing, Elsevier, vol. 38(1).
- Annesi, Nora & Battaglia, Massimo & Frey, Marco, 2021. "Stakeholder engagement by an Italian water utility company: Insight from participant observation of dialogism," Utilities Policy, Elsevier, vol. 72(C).
- Tregidga, Helen & Milne, Markus J., 2022. "Not at our table: Stakeholder exclusion and ant/agonistic engagements," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 85(C).
- Pablo Rodrigo & Ignacio J. Duran, 2021. "Why Does Context Really Matter? Understanding Companies’ Dialogue with Fringe Communities," Sustainability, MDPI, vol. 13(2), pages 1-26, January.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- George, Sendirella & Brown, Judy & Dillard, Jesse, 2023. "Social movement activists’ conceptions of political action and counter-accounting through a critical dialogic accounting and accountability lens," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
- Brown, Judy, 2017. "Democratizing accounting: Reflections on the politics of “old” and “new” pluralisms," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 20-46.
- Annesi, Nora & Battaglia, Massimo & Frey, Marco, 2021. "Stakeholder engagement by an Italian water utility company: Insight from participant observation of dialogism," Utilities Policy, Elsevier, vol. 72(C).
- Tregidga, Helen & Milne, Markus J., 2022. "Not at our table: Stakeholder exclusion and ant/agonistic engagements," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 85(C).
- Dillard, Jesse & Vinnari, Eija, 2019. "Critical dialogical accountability: From accounting-based accountability to accountability-based accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 62(C), pages 16-38.
- Sorola, Matthew, 2022. "Q methodology to conduct a critical study in accounting: A Q study on accountants’ perspectives of social and environmental reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 86(C).
- O’Leary, Susan & Smith, David, 2020. "Moments of resistance: An internally persuasive view of performance and impact reports in non-governmental organizations," Accounting, Organizations and Society, Elsevier, vol. 85(C).
- Vinnari, Eija & Dillard, Jesse, 2016. "(ANT)agonistics: Pluralistic politicization of, and by, accounting and its technologies," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 39(C), pages 25-44.
- Brown, Judy & Tregidga, Helen, 2017. "Re-politicizing social and environmental accounting through Rancière: On the value of dissensus," Accounting, Organizations and Society, Elsevier, vol. 61(C), pages 1-21.
- Irvine, Helen & Moerman, Lee, 2017. "Gambling with the public sphere: Accounting’s contribution to debate on social issues," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 35-52.
- Tanima, Farzana Aman & Brown, Judy & Wright, Jan & Mackie, Vera, 2023. "Taking critical dialogic accountability into the field: Engaging contestation around microfinance and women’s empowerment," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
- Blackburn, Nivea & Brown, Judy & Dillard, Jesse & Hooper, Val, 2014. "A dialogical framing of AIS–SEA design," International Journal of Accounting Information Systems, Elsevier, vol. 15(2), pages 83-101.
- Aresu, Simone & Monfardini, Patrizio, 2023. "Oppressed by consumerism: The emancipatory role of household accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
- Chakhovich, Terhi & Virtanen, Tuija, 2023. "Accountability for sustainability – An institutional entrepreneur as the representative of future stakeholders," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
- Tanima, Farzana Aman & Brown, Judy & Dillard, Jesse, 2020. "Surfacing the political: Women’s empowerment, microfinance, critical dialogic accounting and accountability," Accounting, Organizations and Society, Elsevier, vol. 85(C).
- Dillard, Jesse & Yuthas, Kristi & Baudot, Lisa, 2016. "Dialogic framing of accounting information systems in social and environmental accounting domains: Lessons from, and for, microfinance," International Journal of Accounting Information Systems, Elsevier, vol. 23(C), pages 14-27.
- Alawattage, Chandana & Azure, John De-Clerk, 2021. "Behind the World Bank’s ringing declarations of “social accountability”: Ghana’s public financial management reform," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
- Godowski, Christophe & Nègre, Emmanuelle & Verdier, Marie-Anne, 2020. "Toward dialogic accounting? Public accountants’ assistance to works councils − A tool between hope and illusion," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 69(C).
- Vinnari, Eija & Laine, Matias, 2017. "The moral mechanism of counter accounts: The case of industrial animal production," Accounting, Organizations and Society, Elsevier, vol. 57(C), pages 1-17.
- Grisard, Claudine & Annisette, Marcia & Graham, Cameron, 2020. "Performative agency and incremental change in a CSR context," Accounting, Organizations and Society, Elsevier, vol. 82(C).
More about this item
Keywords
Stakeholder engagement; Stakeholder dialogue; Dialogic theory; Consumer-owned cooperative; Social accounting; Critical dialogic accounting; Dialogic accounting;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:kap:jbuset:v:155:y:2019:i:1:d:10.1007_s10551-017-3500-z. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.