Dialogic Accounting and Stakeholder Engagement Through Social Media: The Case of Top-Ranked Universities

被引：24

作者：

Bellucci, Marco ^{[1
]}

Biagi, Sara ^{[2
]}

Manetti, Giacomo ^{[3
,4
,5
]}

机构：

[1] Univ Florence, Accounting, Florence, Italy

[2] Univ Pisa, Business Adm & Management, Pisa, Italy

[3] Univ Florence, Accounting, Dept Econ & Management, Florence, Italy

[4] Univ Florence Financial Budgeting, Florence, Italy

[5] Italian Natl Univ Council CUN, Area Econ Stat & Business Studies 13, Rome, Italy

来源：

REVIEW OF HIGHER EDUCATION | 2019年 / 42卷 / 03期

关键词：

Stakeholder engagement; Social media; Dialogic accounting; Universities; QS World University Rankings; WEB SITES; TECHNOLOGIES; LEGITIMACY; GOVERNMENT; FACEBOOK; ACCOUNTABILITY; DIFFUSION; INTERNET; IMPACT;

D O I：

10.1353/rhe.2019.0032

中图分类号：

G40 [教育学];

学科分类号：

040101 ; 120403 ;

摘要：

This study examines whether online interaction through social media is used as a mechanism of dialogic accounting and stakeholder engagement by top-ranked universities. Our research adopts a quantitative methodology based on the Content Analysis of the Facebook and Twitter accounts of the top 200 universities in the QS World University Rankings. Our analysis confirms that many universities take advantage of social media to provide public information and engage stakeholders. This highlights some early signs of dialogic accounting and the attempts of top-ranked universities to create spaces for stakeholders whose opinions are ignored in traditional accounting.

引用

页码：1145 / 1184

页数：40

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