Rethinking public engagement through dialogic accounting and accountability: exploring social media use during health crises

Purpose – The study investigates whethersocial media interactions between public administrations and citizens based on dialogic accounting and accountability principles can help create constructive engagement and citizen participation in the discussion of critical issues, through accountability-relevant information, in which contestation, misinformation and antagonistic behaviours may arise. Design/methodology/approach – A mixed-methodology approach using both quantitative and qualitative data was employed. It first collects data to construct the engagement matrix index for the Facebook pages of the Italian local governments, and then it performs a content analysis of messages published during the first wave of the COVID-19 pandemic. The study classified forms of engagement and identified the presence of dialogic accounting principles in institutional messages. Findings – The results highlight that, although limited, the presence of dialogic accounting principles is associated with a more constructive tone of voice in users’ comments and a lower incidence of disinformation and destructive protests. Municipalities that activate more elements of dialogic accountability can activate inclusive interaction, turning potential conflict into an opportunity for collective learning. Practical implications – Public organisations willing to implement accountability-oriented content on their social media may risk generating contestation and critical reactions. However, our findings suggest that when such content is communicated according to dialogic accounting principles, interactions are more likely to develop in constructive rather than purely antagonistic ways. Implementing these principles can help public organisations use social media as accountability tools rather than merely informational channels. Originality/value – The study proposes an innovative analysisthat integrates the theory of dialogic accounting and accountability with public engagement, going beyond the simple measurement of quantitative engagement. It offers empirical evidence of the transformative role of social media as a tool of democratic accountability in emergency contexts. At the same time, they highlight the risk thatsocial media engagement may remain largely performative, without translating into effective systemic or decisional change.