Reviewhybrid2021

Unpacking dialogic accounting: a systematic literature review and research agenda

Giacomo Manetti · Marco Bellucci · Stefania Oliva

94 citations0/0 files storedAccounting Auditing & Accountability Journal

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Organizational Management

Abstract

Purpose 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. Design/methodology/approach 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. Findings 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. Originality/value 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.

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References

2014Bibliometric Methods in Management and Organization 2008“Implicit” and “Explicit” CSR: A Conceptual Framework for a Comparative Understanding of Corporate Social Responsibility 2014Visualizing Bibliometric Networks 1963Bibliographic coupling between scientific papers 1995Shifting Paradigms for Sustainable Development: Implications for Management Theory and Research 2010A unified approach to mapping and clustering of bibliometric networks 2007“Opening Up” and “Closing Down”2010Co‐citation analysis, bibliographic coupling, and direct citation: Which citation approach represents the research front most accurately?

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