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

Marco Contri, Silvia Fissi and Elena Gori

Accounting, Auditing & Accountability Journal, 2023, vol. 37, issue 3, 866-892

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.

Keywords: Citizen engagement; Public engagement; Dialogic accounting; Social media; Facebook (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-02-2022-5663

DOI: 10.1108/AAAJ-02-2022-5663

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