Dialogic Accountings for Stakeholders: On Opening Up and Closing Down Participatory Governance
探讨对话式会计如何促进利益相关者问责和参与式治理，并从科学技术研究中汲取关于开放和封闭参与式治理的见解，以应对权力关系和意识形态挑战。
ABSTRACT Interpretivist and critical accounting researchers have long challenged the shareholder focus of conventional accounting, calling for new approaches that promote accountability to stakeholders and participatory governance. One proposal is for dialogic accountings that take pluralism seriously and enable critical reflection on organizational practices from diverse socio‐political perspectives. Dialogic accounting aims to counter narrow managerialist framings and address constituencies poorly served by traditional accounting. However, those favouring pluralist approaches face significant challenges in addressing entrenched ideologies and power relations. Rather than trying to address these challenges solely from within accounting, much can be learned from disciplinary fields that demonstrate sustained interest in pluralistic analysis and engagement. Here, we focus on the insights science and technology studies (STS) provides on opening up and closing down participatory governance, understanding knowledge‐power dynamics and implications for stakeholder value creation.