Purpose – The purpose of this study is to explore the usefulness of popular reporting (PR) in an Italian city as a dialogic accounting tool for promoting citizens’ engagement with digital platforms. This study aims to contribute to the debate on democratic accounting technologies with a focus on PR and digital platforms, using the theoretical lens of dialogic accounting. Design/methodology/approach – A longitudinal case study is used to analyse the implementation and evolution of PR in the city of Turin, Italy and explore how the city involved its citizens with digital platforms. Findings – This study contributes to the debate on public accountability through dialogic accounting tools. Research limitations/implications – Multiple sources (surveys, interviews and interventionist workshops) are used to analyse Turin, Italy as a longitudinal case study. Practical implications – This study offers practical reflections for legislators, politicians and public managers who need new knowledge and empirical analysis of the effective implementation of the PR as a tool for dialogue and empowering public accounting to hold continuous dialogue with the citizens. Originality/value – PR can be considered a useful dialogic accounting tool for politicians, managers and government experts to encourage citizens’ engagement in a pluralistic society.

Dialogic accounting through popular reporting and digital platforms / G. Grossi, P. Biancone, S. Secinaro, V. Brescia. - In: MEDITARI ACCOUNTANCY RESEARCH. - ISSN 2049-372X. - 29:7(2021), pp. 75-93. [10.1108/MEDAR-01-2021-1163]

Dialogic accounting through popular reporting and digital platforms

V. Brescia
Ultimo
2021

Abstract

Purpose – The purpose of this study is to explore the usefulness of popular reporting (PR) in an Italian city as a dialogic accounting tool for promoting citizens’ engagement with digital platforms. This study aims to contribute to the debate on democratic accounting technologies with a focus on PR and digital platforms, using the theoretical lens of dialogic accounting. Design/methodology/approach – A longitudinal case study is used to analyse the implementation and evolution of PR in the city of Turin, Italy and explore how the city involved its citizens with digital platforms. Findings – This study contributes to the debate on public accountability through dialogic accounting tools. Research limitations/implications – Multiple sources (surveys, interviews and interventionist workshops) are used to analyse Turin, Italy as a longitudinal case study. Practical implications – This study offers practical reflections for legislators, politicians and public managers who need new knowledge and empirical analysis of the effective implementation of the PR as a tool for dialogue and empowering public accounting to hold continuous dialogue with the citizens. Originality/value – PR can be considered a useful dialogic accounting tool for politicians, managers and government experts to encourage citizens’ engagement in a pluralistic society.
Dialogic accounting; Public accountability; Digital platforms; Popular reporting; Citizen involvement
Settore SECS-P/07 - Economia Aziendale
Settore ECON-06/A - Economia aziendale
2021
https://www.emerald.com/insight/content/doi/10.1108/MEDAR-01-2021-1163/full/html
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/2434/1091969
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