Over the past two decades,dialogic accounting research has evolved into a distinct field,expanding into what is now recognized as critical dialogic accounting and accountability(CDAA).The integration of critical dialo...Over the past two decades,dialogic accounting research has evolved into a distinct field,expanding into what is now recognized as critical dialogic accounting and accountability(CDAA).The integration of critical dialogic accounting and accountability acknowledges the growing need to recognize diverse pathways within accounting practices,emphasizing the representation of marginalized perspectives,engagement with power dynamics,and the analysis of conflicts,particularly in the context of societal and environmental impacts.Based on these assumptions,the Integrated Popular Reporting(IPR)is intended as a useful practical dialogic tool designed to impartially represent the viewpoints of different stakeholders.The focus extends beyond traditional dialogic accounting,integrating a newer critical lens that explores the implications of digital technology in the reporting process.To explore these advancements,the study investigates the implementation of the City of Bari’s 2020 Integrated Popular Reporting.Leveraging tools such as Talkwalker and employing a longitudinal,interventionist approach along with semi-structured interviews,the study assesses the effects of digital technologies on the dialogic accounting process.The analysis shows that the use of digital technologies has facilitated a more participatory reporting structure,evident in increased citizen engagement and reduced bureaucratic hurdles.Notably,it has enhanced the accuracy of defining citizens’informational needs and addressed pertinent themes ranging from mobility,economy,digitization,regeneration,and employment.Moreover,it underscores the need to address the digital divide and ensure inclusivity across diverse demographics.Ultimately,it contributes to the ongoing discourse on the role of technology in shaping the future of dialogic accounting and its broader implications for societal accountability.展开更多
Purpose:This study analyzes digital equity realities in U.S.K-12 schools and the role that school leadership plays in digital equity.Design/Approach/Methods:Based on Selwyn's conception of technology as three inte...Purpose:This study analyzes digital equity realities in U.S.K-12 schools and the role that school leadership plays in digital equity.Design/Approach/Methods:Based on Selwyn's conception of technology as three interlocking elements(access,educational practices,and social context),we applied the ideals of equity and social justice to each of the three elements to conceptualize a framework of digital equity,situating school practice in the larger social,cultural,and political context of the United States.Guided by this framework,we conducted a systematic literature review of the current state of digital equity and school leadership in K-12 schools.Findings:The findings demonstrate that U.S.K-12 schools face digital inequity issues,including inequitable access to technology,exclusionary and punitive educational practices using technology,and an unjust social context for technology in schools.These findings indicate that school leadership plays an important role in digital inequity.OriginalityValue:Based on these findings,we present a framework to assist K-12 leaders in enhancing digital equity,including addressing educational inequities and creating an inclusive social context for the school,ensuring equitable accessibility to technology in schools,and supporting teachers in developing meaningful and equitable practices using technology to address the opportunity gaps encountered by marginalized learners.展开更多
文摘Over the past two decades,dialogic accounting research has evolved into a distinct field,expanding into what is now recognized as critical dialogic accounting and accountability(CDAA).The integration of critical dialogic accounting and accountability acknowledges the growing need to recognize diverse pathways within accounting practices,emphasizing the representation of marginalized perspectives,engagement with power dynamics,and the analysis of conflicts,particularly in the context of societal and environmental impacts.Based on these assumptions,the Integrated Popular Reporting(IPR)is intended as a useful practical dialogic tool designed to impartially represent the viewpoints of different stakeholders.The focus extends beyond traditional dialogic accounting,integrating a newer critical lens that explores the implications of digital technology in the reporting process.To explore these advancements,the study investigates the implementation of the City of Bari’s 2020 Integrated Popular Reporting.Leveraging tools such as Talkwalker and employing a longitudinal,interventionist approach along with semi-structured interviews,the study assesses the effects of digital technologies on the dialogic accounting process.The analysis shows that the use of digital technologies has facilitated a more participatory reporting structure,evident in increased citizen engagement and reduced bureaucratic hurdles.Notably,it has enhanced the accuracy of defining citizens’informational needs and addressed pertinent themes ranging from mobility,economy,digitization,regeneration,and employment.Moreover,it underscores the need to address the digital divide and ensure inclusivity across diverse demographics.Ultimately,it contributes to the ongoing discourse on the role of technology in shaping the future of dialogic accounting and its broader implications for societal accountability.
文摘Purpose:This study analyzes digital equity realities in U.S.K-12 schools and the role that school leadership plays in digital equity.Design/Approach/Methods:Based on Selwyn's conception of technology as three interlocking elements(access,educational practices,and social context),we applied the ideals of equity and social justice to each of the three elements to conceptualize a framework of digital equity,situating school practice in the larger social,cultural,and political context of the United States.Guided by this framework,we conducted a systematic literature review of the current state of digital equity and school leadership in K-12 schools.Findings:The findings demonstrate that U.S.K-12 schools face digital inequity issues,including inequitable access to technology,exclusionary and punitive educational practices using technology,and an unjust social context for technology in schools.These findings indicate that school leadership plays an important role in digital inequity.OriginalityValue:Based on these findings,we present a framework to assist K-12 leaders in enhancing digital equity,including addressing educational inequities and creating an inclusive social context for the school,ensuring equitable accessibility to technology in schools,and supporting teachers in developing meaningful and equitable practices using technology to address the opportunity gaps encountered by marginalized learners.
