Doing critical dialogic accounting and accountability research: an analytical framework and case illustration
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 28 March 2023
Issue publication date: 4 January 2024
Abstract
Purpose
To present an analytical framework for conducting critical dialogic accounting and accountability-based participatory action research to further democratisation, social change and empowering marginalised groups, and to reflect on its application in a Bangladeshi nongovernmental organisation's microfinance program.
Design/methodology/approach
The framework, synthesising prior CDAA theorising and agonistic-inspired action research, is described, followed by a discussion of the methodological challenges when applying this during a ten-year, ongoing intervention seeking greater voice for poor, female borrowers.
Findings
Six methodological issues emerged: investigating contested issues rather than organisation-centric research; identifying and engaging divergent discourses; engaging marginalised groups, activists and/or dominant powerholders; addressing power and power relations; building alliances for change; and evaluating and disseminating results. The authors discuss these issues and how the participatory action research methods and analytical tools used evolved in response to emergent challenges, and key lessons learned in a study of microfinance and women's empowerment.
Originality/value
The paper addresses calls within and beyond accounting to develop critical, engaged and change-oriented scholarship adopting an agonistic research methodology. It uses a novel critical dialogic accounting and accountability-based participatory action research approach. The reflexive examination of its application engaging NGOs, social activists, and poor women to challenge dominant discourses and practices, and build alliances for change, explores issues encountered. The paper concludes with reflective questions to aid researchers interested in undertaking similar studies in other contentious, power-laden areas concerning marginalised groups.
Keywords
Acknowledgements
The authors wish to thank the University of Wollongong, Global Challenges Programme and Royal Society of New Zealand Marsden Grant, Contract no. VUW 1011 which funded this research, as part of funded projects on “Microfinance and Women’s Empowerment: Bringing Transformations through Dialogic Accounting” and “Dialogic Accounting: the Challenge of Taking Multiple Perspectives Seriously” respectively. The authors would like to thank Dr. Simon Tan and his colleagues at the Discipline of Accounting, Governance and Regulation, the University of Sydney, for creating the opportunity to present this paper as part of their seminar series and providing constructive feedback. The authors also sincerely thank the ISDE, the women and other research participants for giving them their time and for participating in this project. Finally, the authors would like to thank Professor Lee D. Parker for providing them with invaluable guidance as the editor of the paper and the anonymous reviewers for their helpful and constructive feedback.
Citation
Tanima, F.A., Brown, J. and Hopper, T. (2024), "Doing critical dialogic accounting and accountability research: an analytical framework and case illustration", Accounting, Auditing & Accountability Journal, Vol. 37 No. 1, pp. 1-30. https://doi.org/10.1108/AAAJ-12-2020-5046
Publisher
:Emerald Publishing Limited
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