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Critical dialogics, agonistic pluralism, and accounting information systems

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  • Dillard, Jesse
  • Yuthas, Kristi

Abstract

We propose heteroglossic accounting as a context wherein accounting information systems may be conceptualized so as to provide a more complete and complex basis for including competing, and possibility incompatible, information needs associated with interested and diverse constituencies. Given that information needs to vary based on such dimensions as geography, values, views, and vision, one representation is unlikely to be adequate. Incorporating pluralistic perspectives facilitates more relevant comparisons required to derived criteria of judging among the viable alternatives, especially in cases where no one perspective can be shown to be inclusive. Agonistic pluralism employed in developing alternative accounting information systems provides insights into the underlying ideologies, assumptions, values, worldviews, and power relationships that inform alternative positions, indicating those being privileged. Accounting information systems conceptualization, development, and implementation based on the principles of critical dialogics recognizes the countervailing forces operating both pulling the dialog and debate toward hegemonic consensus as well as pushing it toward antagonistic separation.

Suggested Citation

  • Dillard, Jesse & Yuthas, Kristi, 2013. "Critical dialogics, agonistic pluralism, and accounting information systems," International Journal of Accounting Information Systems, Elsevier, vol. 14(2), pages 113-119.
    • Handle: RePEc:eee:ijoais:v:14:y:2013:i:2:p:113-119
    DOI: 10.1016/j.accinf.2011.07.002
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    References listed on IDEAS

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    1. Dillard, Jesse, 2008. "Responding to expanding accountability regimes by re-presenting organizational context," International Journal of Accounting Information Systems, Elsevier, vol. 9(1), pages 21-42.
    2. Brown, Judy, 2009. "Democracy, sustainability and dialogic accounting technologies: Taking pluralism seriously," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(3), pages 313-342.
    3. Dillard, Jesse & Roslender, Robin, 2011. "Taking pluralism seriously: Embedded moralities in management accounting and control systems," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 135-147.
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    1. Godowski, Christophe & Nègre, Emmanuelle & Verdier, Marie-Anne, 2020. "Toward dialogic accounting? Public accountants’ assistance to works councils − A tool between hope and illusion," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 69(C).
    2. Blackburn, Nivea & Brown, Judy & Dillard, Jesse & Hooper, Val, 2014. "A dialogical framing of AIS–SEA design," International Journal of Accounting Information Systems, Elsevier, vol. 15(2), pages 83-101.
    3. Tanima, Farzana Aman & Brown, Judy & Wright, Jan & Mackie, Vera, 2023. "Taking critical dialogic accountability into the field: Engaging contestation around microfinance and women’s empowerment," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
    4. Brown, Judy, 2017. "Democratizing accounting: Reflections on the politics of “old” and “new” pluralisms," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 20-46.
    5. Maurizio Cisi & Francesca Alice Centrone & Laura Corazza, 2020. "Does the Integrated Reporting?s definition of human capital fit with the HR manager?s perspective?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2020(2), pages 5-32.
    6. Kingston, Kylie L. & Furneaux, Craig & de Zwaan, Laura & Alderman, Lyn, 2023. "Avoiding the accountability ‘sham-ritual’: An agonistic approach to beneficiaries’ participation in evaluation within nonprofit organisations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    7. Clément Feger & Laurent Mermet, 2017. "A blueprint towards accounting for the management of ecosystems," Post-Print hal-01930913, HAL.
    8. Lăcrămioara Mansour & Elena Cerasela Spatariu & Gabriela Gheorghiu, 2023. "Accounting Informational System – Directions, Challenges, Risks and Opportunities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 969-977, August.
    9. Alawattage, Chandana & Fernando, Susith, 2017. "Postcoloniality in corporate social and environmental accountability," Accounting, Organizations and Society, Elsevier, vol. 60(C), pages 1-20.
    10. Dillard, Jesse & Vinnari, Eija, 2019. "Critical dialogical accountability: From accounting-based accountability to accountability-based accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 62(C), pages 16-38.
    11. Judy Brown & Jesse Dillard, 2015. "Dialogic Accountings for Stakeholders: On Opening Up and Closing Down Participatory Governance," Journal of Management Studies, Wiley Blackwell, vol. 52(7), pages 961-985, November.
    12. Vinnari, Eija & Dillard, Jesse, 2016. "(ANT)agonistics: Pluralistic politicization of, and by, accounting and its technologies," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 39(C), pages 25-44.
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    15. Gallhofer, Sonja & Haslam, Jim, 2019. "Some reflections on the construct of emancipatory accounting: Shifting meaning and the possibilities of a new pragmatism," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 63(C).

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