Dialogic accounting and accountability for the New European Bauhaus: an autoethnographic study

Francesco Marengo, Daniel Torchia and Laura Corazza

Sustainability Accounting, Management and Policy Journal, 2026, vol. 17, issue 3, 786-820

Abstract: PurposeThis paper aims to explore Dialogic Accounting and Accountability (DAA) processes in setting up and collectively managing two New European Bauhaus (NEB) projects, with direct connections to the social and environmental goals of the European Green Deal (EGD).Design/methodology/approachThis study uses an autoethnographic approach, which includes three years of participant observations and field notes, 16 semi-structured interviews with project stakeholders and production and analysis of documents and reports.FindingsThe projects must be understood holistically as tackling the three pillars of NEB: sustainability, esthetics and inclusion. DAA processes can enhance the success of grassroots-led NEB projects when accountability is understood not as a process ending with formal project reporting, but as an ongoing, participatory dynamic that continues beyond the official conclusion of the project.Practical implicationsAccording to the present findings, DAA helps align community needs with the transformative goals of European projects, thereby strengthening accountability mechanisms. NEB projects can support the direct application of DAA principles for their multilayered accountability structure, which emphasizes the mutual accountability between citizens and institutions.Social implicationsThis study provides elements to corroborate the social dimension of the EGD. It also promotes an inclusive approach to community accountability that incorporates diverse perspectives and values in collectively managing projects.Originality/valueTo the best of the authors’ knowledge, this study is one of the first attempts to autoethnographically analyze, from an accountability perspective, community NEB projects over a lengthy period. It provides a detailed account of a relatively recent initiative that has been primarily studied in other fields.

Keywords: Qualitative research; Accountability; Dialogic accounting; Sustainability accounting; Community engagement; European Green Deal (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:eme:sampjp:sampj-12-2024-1404

DOI: 10.1108/SAMPJ-12-2024-1404

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