Citizen engagement and dialogic accounting through social media: a study of Italian regions

IF 4.6 3区 管理学 Q1 BUSINESS, FINANCE
Marco Contri, Silvia Fissi, Elena Gori
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Abstract

Purpose This exploratory study aims to investigate the use of Facebook as a dialogic accounting tool for promoting citizen engagement in Italian regions. Design/methodology/approach This study adopts a mixed methodology. Indeed, it first collects some quantitative data to construct an engagement index for the Facebook pages of the Italian regions, and then it performs a content analysis of some posts while also examining the tenor of the related comments and the level of interaction between regions and citizens. Findings The Italian regions have mainly used their Facebook pages for public communication purposes rather than for public participation. Therefore, they have conceived social pages more as an instrument of self-legitimisation and thus monologic accounting and have rarely considered them as a tool for engaging citizens who, in turn, showed low interest in participating in online debates. Nature and environment, tourism promotion and sport were the most engaging content types. Findings also confirm that posting many messages does not automatically increase engagement. Originality/value This study is one of the first to investigate the potential of social media from a dialogic accounting perspective, especially in the public sector. Additionally, it focuses on regions which are understudied in the literature, although they are critical actors in implementing public policies. Last but not least, this study offers a framework that integrates the literature on the use of social media for citizen engagement and research on such platforms as dialogic accounting tools.
通过社交媒体的公民参与和对话会计:对意大利地区的研究
本探索性研究旨在调查Facebook作为促进意大利地区公民参与的对话会计工具的使用。设计/方法/方法本研究采用混合方法。事实上,它首先收集一些定量数据,为意大利地区的Facebook页面构建参与度指数,然后对一些帖子进行内容分析,同时检查相关评论的基调以及地区和公民之间的互动水平。意大利地区主要将其Facebook页面用于公共交流目的,而不是公众参与。因此,他们更多地将社交页面视为一种自我合法化的工具,从而成为单一会计,很少将其视为吸引公民的工具,而公民又对参与在线辩论表现出低兴趣。自然与环境、旅游推广和体育是最吸引人的内容类型。调查结果还证实,发布很多信息并不会自动增加用户粘性。这项研究是第一个从对话会计的角度调查社交媒体潜力的研究之一,特别是在公共部门。此外,它侧重于文献中研究不足的区域,尽管它们是执行公共政策的关键行动者。最后但并非最不重要的是,本研究提供了一个框架,该框架整合了关于使用社交媒体进行公民参与的文献和对对话会计工具等平台的研究。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
9.50
自引率
14.30%
发文量
77
期刊介绍: Dedicated to the advancement of accounting knowledge, the Accounting, Auditing & Accountability Journal publishes high quality manuscripts concerning the interaction between accounting/auditing and their socio-economic and political environments, encouraging critical analysis of policy and practice in these areas. The journal also seeks to encourage debate about the philosophies and traditions which underpin the accounting profession, the implications of new policy alternatives and the impact of accountancy on the socio-economic and political environment.
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