[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-31557":3,"doc-seo-31557":27},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"page_count":20,"language":21,"language_code":22,"table_of_contents":23,"faqs":24,"seo_title":13,"seo_description":14,"update_tm":25,"read_time":26},31557,34359740700684,"Finn","https://ap-avatar.wpscdn.com/avatar/1f400023980c374ae676?_k=1777273430885731487",8,"Research & Report","Critical Dialogical Accountability: From Accounting-based Accountability to Accountability-based Accounting","This article review examines how transparency and accountability are linked through financial reporting, arguing that greater transparency often fails to produce effective accountability. It summarizes an alternative view in which accounting systems are grounded in accountability rather than in traditional accounting practices. Drawing on agonistic pluralism and critical dialogic accounting, it proposes an eight-dimension model of accountability relationships. The review also considers conceptual benefits and limitations, including power inequalities and the absence of ultimate answers.","cbCaieTuIoUFE6iV","https://ap.wps.com/l/cbCaieTuIoUFE6iV","pdf",463978,1,4,"English","en","# Article Review\n## Core argument and theoretical foundations\n## Eight-dimension model of accountability relationships\n## Critiques, power dynamics, and research implications","[{\"question\":\"Why does the review argue that increased transparency via financial reporting may not yield effective accountability?\",\"answer\":\"It states that rendering transparency through financial reporting provides little for meaningful accountability, so the traditional accounting basis is viewed as inadequate for accountability purposes.\"},{\"question\":\"What alternative approach does the review highlight regarding accounting and accountability?\",\"answer\":\"The review emphasizes accounting systems based on accountability rather than accountability grounded in accounting, combining engagement with agonistic pluralism and critical dialogic accounting to address power imbalances.\"},{\"question\":\"How is accountability relationship modeled in the reviewed paper?\",\"answer\":\"The paper discusses an accountability-based accounting model using eight dimensions, including relationship between accountor and accountee, standards, procedures, time, and consequences, to evaluate complex accountability factors.\"}]",1779742842,10,{"code":4,"msg":28,"data":29},"ok",{"site_id":30,"language":22,"slug":31,"title":13,"keywords":32,"description":14,"schema_data":33,"social_meta":83,"head_meta":85,"extra_data":87,"updated_unix":25},105,"critical-dialogical-accountability-from-accounting-based-accountability-to-accountability-based-accounting","",{"@graph":34,"@context":82},[35,51,65],{"@type":36,"itemListElement":37},"BreadcrumbList",[38,42,46,49],{"item":39,"name":40,"@type":41,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":43,"name":44,"@type":41,"position":45},"https://docshare.wps.com/document/","Document",2,{"item":47,"name":12,"@type":41,"position":48},"https://docshare.wps.com/document/research-report/",3,{"item":50,"name":13,"@type":41,"position":20},"https://docshare.wps.com/document/critical-dialogical-accountability-from-accounting-based-accountability-to-accountability-based-accounting/31557/",{"url":50,"name":13,"@type":52,"author":53,"headline":13,"publisher":55,"fileFormat":58,"description":14,"dateModified":59,"datePublished":59,"encodingFormat":58,"isAccessibleForFree":60,"interactionStatistic":61},"DigitalDocument",{"name":9,"@type":54},"Person",{"url":39,"name":56,"@type":57},"DocShare","Organization","application/pdf","2026-05-25",true,{"@type":62,"interactionType":63,"userInteractionCount":4},"InteractionCounter",{"@type":64},"ViewAction",{"@type":66,"mainEntity":67},"FAQPage",[68,74,78],{"name":69,"@type":70,"acceptedAnswer":71},"Why does the review argue that increased transparency via financial reporting may not yield effective accountability?","Question",{"text":72,"@type":73},"It states that rendering transparency through financial reporting provides little for meaningful accountability, so the traditional accounting basis is viewed as inadequate for accountability purposes.","Answer",{"name":75,"@type":70,"acceptedAnswer":76},"What alternative approach does the review highlight regarding accounting and accountability?",{"text":77,"@type":73},"The review emphasizes accounting systems based on accountability rather than accountability grounded in accounting, combining engagement with agonistic pluralism and critical dialogic accounting to address power imbalances.",{"name":79,"@type":70,"acceptedAnswer":80},"How is accountability relationship modeled in the reviewed paper?",{"text":81,"@type":73},"The paper discusses an accountability-based accounting model using eight dimensions, including relationship between accountor and accountee, standards, procedures, time, and consequences, to evaluate complex accountability factors.","https://schema.org",{"og:url":50,"og:type":84,"og:title":13,"og:site_name":56,"og:description":14},"article",{"robots":86,"canonical":50},"index,follow",{"doc_id":7,"site_id":30}]