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This article aims to contribute to the critical accounting literature by reviewing how previous studies have addressed the topic of dialogic accounting (DA), examining the main themes investigated and discussing potential further developments of the DA research agenda.

The present study builds on a systematic literature review of 186 research products indexed on Scopus, Web of Science and Google Scholar that were published between 2004 and 2019 in 55 accounting or non-accounting scientific journals and 14 books.

First, a content analysis of each contribution informs a classification in terms of research design, methodology, geographical setting and sector of analysis. Second, a bibliometric analysis provides several visual representations of the network of research products included in our review using bibliographic coupling, cooccurrence and coauthorship analyses. Third, and most importantly, the main narrative review discusses the development of the research strand on DA from the seminal works that introduced the topic, through the core of critical contributions inspired by the struggle between democracy and agonism, to the most recent contributions, in which new topics emerge and innovative methodologies are applied to the study of DA.

The main contribution of this manuscript is twofold. In addition to providing a systematic, bibliometric and narrative review of the evolution of nearly two decades of literature on DA, the present study is intended to collect ideas for further research and to discuss how the advent of new technologies and the peculiarities of various institutional contexts can shape the future research agenda on this critical form of accounting.

This article explores how public librarians understand and perform the democratic mission of public libraries in times of political and social turbulence and critically discusses the idea of public libraries as meeting places.

Five group interviews conducted with public librarians in southern Sweden are analyzed using a typology of four perspectives on democracy.

Two perspectives on democracy are commonly represented: social-liberal democracy, focusing on libraries as promoters of equality and deliberative democracy, focusing on the library as a place for rational deliberation. Two professional dilemmas in particular present challenges to librarians: how to handle undemocratic voices and how to be a library for all.

The analysis points to a need for rethinking the idea of the meeting place and offers a rare example of an empirically based argument for the benefits of plural agonistics for analyzing and strengthening the democratic role of public libraries.

Because of the expansion of the internet and Web 2.0 phenomenon, new challenges are emerging in the disclosure practises adopted by organisations in the public-sector. This study aims to examine local governments’ (LGOs) use of social media (SM) in disclosing environmental actions/plans/information as a new way to improve accountability to citizens to obtain organisational legitimacy and the related sentiment of citizens’ judgements.

This paper analyses the content of 39 Italian LGOs’ public pages on Facebook. After the distinction between five classes of environmental issues (air, water, energy, waste and territory), an initial study is performed to detect possible sub-topics applying latent Dirichlet allocation. Having a list of posts related to specific environmental themes, the researchers computed the sentiment of citizens’ comments. To measure sentiment, two different approaches were implemented: one based on a lexicon dictionary and the other based on convolutional neural networks.

Facebook is used by LGOs to disclose environmental issues, focussing on their main interest in obtaining organisational legitimacy, and the analysis shows an increasing impact of Web 2.0 in the direct interaction of LGOs with citizens. On the other hand, there is a clear divergence of interest on environmental topics between LGOs and citizens in a dialogic accountability framework.

Sentiment analysis (SA) could be used by politicians, but also by managers/entrepreneurs in the business sector, to analyse stakeholders’ judgements of their communications/actions and plans on corporate social responsibility. This tool gives a result on time (i.e. not months or years after, as for the reporting system). It is cheaper than a survey and allows a first “photograph” of stakeholders’ sentiment. It can also be a useful tool for supporting, developing and improving environmental reporting.

To the best of the authors’ knowledge, this paper is one of the first to apply SA to environmental disclosure via SM in the public sphere. The study links modern techniques in natural language processing and machine learning with the important aspects of environmental communication between LGOs and citizens.

Political Corporate Social Responsibility (CSR), based on ideas about deliberative democracy, have been criticised for increasing corporate power and democratic deficits. Yet, deliberative ideals are flourishing in the corporate world in the form of dialogues with a broad set of stakeholders and engagement in wider societal issues. Extractive industry areas, with extensive corporate interventions in weak regulatory environments, are particularly vulnerable to asymmetrical power relations when businesses engage with society. This paper aims to illustrate in what way deliberative CSR practices in such contexts risk enhancing corporate power at the expense of community interests.

This paper is based on a retrospective qualitative study of a Canadian oil company, operating in an Albanian oilfield between 2009 and 2016. Through a study of three different deliberative CSR practices – market-based land acquisition, a grievance redress mechanism and dialogue groups – it highlights how these practices in various ways enforced corporate interests and prevented further community mobilisation.

By applying Laclau and Mouffe’s theory of hegemony, the analysis highlights how deliberative CSR activities isolated and silenced community demands, moved some community members into the corporate alliance and prevented alternative visions of the area to be articulated. In particular, the close connection between deliberative practices and monetary compensation flows is underlined in this dynamic.

The paper contributes to critical scholarship on political CSR by highlighting in what way deliberative practices, linked to monetary compensation schemes, enforce corporate hegemony by moving community members over to the corporate alliance.

This paper aims to understand stakeholders' sentiments with respect to company policies in the water utilities (WU) sector and to explore if and how these sentiments could be a source for organisational learning.

This study investigates the use of social media in WUs’ and stakeholders’ reactions as a source of data for organisational learning. This paper relies on a mixed-methods approach based on sentiment analysis of Facebook (FB) pages and semi-structured interviews with sustainability managers from a sample of Italian WUs.

Findings show that WUs increasingly use FB mainly to promote and disclose environmental issues and as a source of information for organisational learning. A longitudinal analysis of environmental disclosure via FB reveals a growing trend of both companies’ posts and stakeholder interactions and significant differences among organisations in their ways of using information and knowledge obtained from social media.

Theoretically, this paper builds an original link between disclosure via social media and organisational learning processes. Empirically, to the best of the authors’ knowledge, this is one of the first studies to identify the quantity and quality of environmental disclosure via FB and the related stakeholders’ reactions.

As social infrastructures, public libraries are increasingly recognised as providing more than access to books and information; librarians’ work is importantly centred around practices of care. However, the ways in which they provide care is poorly researched, let alone conceptualised. This paper explores how this important part of librarians’ daily work is practiced through the lens of infrastructuring.

The paper first theoretically discusses the concepts of social infrastructuring, care and tinkering. Then, it turns to ethnographic research conducted in the public library networks of three European cities: Vienna (Austria), Rotterdam (the Netherlands) and Malmö (Sweden). The paper comprises empirical materials from all three countries and unpacks 16 librarians’ daily working routines of care through participant observations.

The empirical analysis resulted in three modes of social infrastructuring in public libraries: (1) maintaining, (2) building connections and (3) drawing boundaries. Practices of care are prominent in each of these infrastructuring modes: librarians infrastructure the library with and via their care practices. Whilst care practices are difficult to quantify and verbalise, they are valuable for library patrons. By using the concept of tinkering, the article conceptualises librarians’ infrastructuring enactments as crucial community-building aspects of libraries.

By focusing on the enactment of social infrastructuring, the paper goes beyond a descriptive approach to understanding public libraries as important social infrastructures. Rather, the paper unpacks how libraries come into being as infrastructuring agencies by highlighting what librarians do and say. Our international study articulates the importance of care practices in public libraries across different national contexts.

This paper discusses the evolution of sustainability reporting and the role of the Global Reporting Initiative (GRI) in relation to the social and environmental accounting (SEA) literature calling for a revolution in the standardization of sustainability reporting and the inherent complexities. This paper focuses on the future role of GRI in light of the changes resulting from harmonization supported by the International Sustainability Standards Board and the European Financial Reporting Advisory Group’s draft European Sustainability Reporting Directive.

Building on Bourdieu (1983, 1992) and SEA studies, the authors adopt a critical and qualitative approach to theorize power dynamics in the sustainability reporting field. After identifying the main issues arising from the complexity of the sustainability reporting standards and practices according to SEA scholars, the authors connect them with Bourdieu’s (1992, 1983) field theory to discuss the future role of GRI.

The findings suggest two distinct but intertwined roles that GRI could play in the future, namely, power related and theoretical/technical, aimed at engendering revolutionary rather than evolutionary changes in sustainability reporting.

This study offers practical implications for GRI to strengthen its future role in sustainability reporting standardization.

The limited time available to mitigate the disastrous consequences of non-sustainable business on society and the environment calls for urgently addressing the complexities of sustainability accounting to foster a positive impact on society and the environment.

The authors’ reflections reclaim the SEA literature as central to identifying sustainability complexity and Bourdieu’s (1983, 1992) notions of power as key to understanding the role of GRI in the sustainability field. Furthermore, this paper emphasizes the intersection of different critical concepts, including power, complexity, value, capital and materiality.

The purpose of this paper is to provide an overview of some pressing but under-researched aspects of public leadership. Ten propositions about public leadership are set out and these are intended to be thought-provoking and even controversial in order to stimulate researchers to design research which addresses key theoretical and practical questions about leadership in the public sphere. They will also help practitioners navigate an increasingly complex leadership context.

This invited essay uses ten propositions about public leadership, selected from three sources: the leadership literature, the author’s own research and from collaborative research discussions with academics, policy makers and practitioners.

The first proposition argues for distinguishing public leadership from public service leadership given that the former is about leadership of the public sphere. Other propositions concern context; purpose; conflict and contest at the heart of public leadership; leadership with political astuteness; dual leadership; leadership projections; fostering resilience; leadership, authority and legitimacy; and the challenge to researchers to use research designs which reflect the complexity and dynamism of public leadership.

While this essay is primarily addressed to researchers, there are many ideas and concepts which practising leaders will find insightful and useful in their work.

This essay draws on deep experience in undertaking high-quality academic research about public leadership which draws from and feeds into policy and practice. It utilises organisational psychology, public management and political science to create synergies in order to enhance the understanding of public leadership.

The purpose of the paper is to produce new knowledge about the positions that public libraries both take and are given in the conflicts over politics and identity that play out in contemporary cultural and library policy debates. Using conflicts over drag story hour at public libraries as case, the study seeks to contribute to an emerging body of research that delves into the challenges that public libraries as promoters of democracy are confronting in the conflictual political landscape of today.

The paper presents an analysis of debates reported in news articles concerning Drag story hour events held at Swedish public libraries. Utilizing the analytical lenses of discourse theory and plural agonistics, the analysis serves to make visible the lines of conflicts drawn in these debates – particularly focusing on the intersection of different meanings ascribed to the notion of the reading child, and how fear is constructed and used as an othering devise in these conflicts.

Different imaginings of the reading child and the construction and imagination of fear and safety shapes the Drag story hour debates. The controversies can be understood as a challenge to the previous hegemony regarding the direction and goals of Swedish cultural and library policy and the pluralistic democratic society these policies are meant to promote.

The paper offers new insights into the consequences of the revival of radical right politics, populism and societal polarization, and the different responses from public libraries.

The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here.

This polyphonic paper adopts an interdisciplinary approach. It brings into conversation ideas, views and approaches of several scholars on the actual and future developments of PSAR in various contexts, and explores potential implications.

This paper has brought together scholars from a plurality of disciplines, research methods and geographical areas, showing at the same time several points of convergence on important future themes (such as accounting as a mean for public, accounting, hybridity and value pluralism) and enabling conditions (accounting capabilities, profession and digitalisation) for PSA scholarship and practice, and the richness of looking at them from a plurality of perspectives.

Exploring these past and future developments opens up the potential for interesting theoretical insights. A much greater theoretical and practical reconsideration of PSAR will be fostered by the exchanges included here.

In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the interdisciplinary research community interested in PSAR in various contexts. The discussion perspectives presented in this paper constitute not only a basis for further research in this relevant accounting area on the role, status and developments of PSAR but also creative potential for practitioners to be more reflective on their practices and also intended and united outcomes of such practices.