Construct · 1 fields · 1 citations

dialogic accounting: a standalone construct

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Critical accounting

accounting designed to open debate among stakeholders with differing values, rather than present one authoritative account, especially for sustainability.

In critical accounting, dialogic accounting refers to accounting designed to open debate among stakeholders with differing values, rather than present one authoritative account, especially for sustainability. This meaning comes from Brown (2009) in Critical Perspectives on Accounting.[1]

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References

Brown, J. (2009). Democracy, sustainability and dialogic accounting technologies: Taking pluralism seriously. Critical Perspectives on Accounting, 20(3), 313-342. https://doi.org/10.1016/j.cpa.2008.08.002

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