Facebook as a tool for supporting dialogic accounting? Evidence from large philanthropic foundations in the United States
研究了美国大型慈善基金会如何利用Facebook进行利益相关者互动和对话式会计，分析了100家最大基金会的Facebook页面，探讨了互动程度和信息披露类型。
Purpose The purpose of this paper is to explore the utilization of the social network, Facebook, as an instrument of stakeholder engagement and dialogic accounting in American charitable foundations, specifically non-profit organizations that are dedicated to philanthropy. Design/methodology/approach The research motivation involves whether online interaction through Facebook could represent a channel of dialogic accounting that engages organizational stakeholders. This paper aims to understand if this dialogue is geared to generate a consensus necessary to deliberate over decisions that are shared between all stakeholders, or if a divergent and agonistic perspective, which highlights struggles and differences between actors, prevails. The present study employs a form of content analysis that takes into account the Facebook pages of the 100 largest American philanthropic foundations. Findings The primary goal of the analysis is to examine the discrepancies in terms of how (and how much) large organizations are using Facebook. The study wants to provide more details on which kind of information large organizations are willing to disclose and collect on Facebook, and to evaluate the level and type of interaction between foundations and users. Research limitations/implications Further research could build on the present study by providing in-depth case studies and extending the analysis to other social media and other types of organizations. Originality/value Social media represent a powerful mechanism to engage stakeholders in a polylogic conversation. However, the scholarly literature confirms that further studies are necessary to understand how companies and organization can exploit this potential.