Unpacking dialogic accounting: a systematic literature review and research agenda

نویسندگان

چکیده

Purpose This article aims to contribute the critical accounting literature by reviewing how previous studies have addressed topic of dialogic (DA), examining main themes investigated and discussing potential further developments DA research agenda. Design/methodology/approach The present study builds on a systematic review 186 products indexed Scopus, Web Science Google Scholar that were published between 2004 2019 in 55 or non-accounting scientific journals 14 books. Findings First, content analysis each contribution informs classification terms design, methodology, geographical setting sector analysis. Second, bibliometric provides several visual representations network included our using bibliographic coupling, cooccurrence coauthorship analyses. Third, most importantly, narrative discusses development strand from seminal works introduced topic, through core contributions inspired struggle democracy agonism, recent contributions, which new topics emerge innovative methodologies are applied DA. Originality/value this manuscript is twofold. In addition providing systematic, evolution nearly two decades DA, intended collect ideas for discuss advent technologies peculiarities various institutional contexts can shape future agenda form accounting.

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ژورنال

عنوان ژورنال: Accounting, auditing & accountability

سال: 2021

ISSN: ['2051-3151', '0951-3574']

DOI: https://doi.org/10.1108/aaaj-08-2020-4736