TY - JOUR

T1 - Theorizing engagement

T2 - the potential of a critical dialogic approach

AU - Bebbington, Jan

AU - Brown, Judy

AU - Frame, Bob

AU - Thomson, Ian Hume

PY - 2007/6/12

Y1 - 2007/6/12

N2 - Purpose– The purpose of this paper is to contribute to discussions about engagement in social and environmental accounting, drawing on dialogic theory and philosophy. A dialogic approach, building on existing critical inquiries, is introduced to derive principles to inform “on the ground” engagements. Applying dialogic thinking to social and environmental accounting encourages the development of dialogic forms of accountability, more authentic engagements and is more likely to contribute to sustainable social and environmental change.Design/methodology/approach– Contains a synthesis of literature from within and beyond social and environmental accounting to shed light on the issues addressed by the special issue.Findings– Research engagements in social and environmental accounting need not be taken in a haphazard manner uninformed by theory. In particular, the “learning turn” in social sciences has generated a large body of theorizing (informed by concrete engagement activities) that can be used to shape, guide and support engagement.Practical implications– The principles developed can be used to inform future research design, with the aim of increasing the likelihood that such engagements will yield outcomes of “value” usually defined as emancipatory changes.Originality/value– This paper develops a new (to accounting) theoretical perspective.

AB - Purpose– The purpose of this paper is to contribute to discussions about engagement in social and environmental accounting, drawing on dialogic theory and philosophy. A dialogic approach, building on existing critical inquiries, is introduced to derive principles to inform “on the ground” engagements. Applying dialogic thinking to social and environmental accounting encourages the development of dialogic forms of accountability, more authentic engagements and is more likely to contribute to sustainable social and environmental change.Design/methodology/approach– Contains a synthesis of literature from within and beyond social and environmental accounting to shed light on the issues addressed by the special issue.Findings– Research engagements in social and environmental accounting need not be taken in a haphazard manner uninformed by theory. In particular, the “learning turn” in social sciences has generated a large body of theorizing (informed by concrete engagement activities) that can be used to shape, guide and support engagement.Practical implications– The principles developed can be used to inform future research design, with the aim of increasing the likelihood that such engagements will yield outcomes of “value” usually defined as emancipatory changes.Originality/value– This paper develops a new (to accounting) theoretical perspective.

U2 - 10.1108/09513570710748544

DO - 10.1108/09513570710748544

M3 - Journal article

VL - 20

SP - 356

EP - 381

JO - Accounting, Auditing and Accountability Journal

JF - Accounting, Auditing and Accountability Journal

SN - 0951-3574

IS - 3

ER -