Lessons on Diversity from Generation Z: Applications for Dialogic Accounting

• In Event: Teaching

Abstract

The subject of ideology and accounting in the accounting literature has been a subject of interest over several decades. While many argue that accounting is neutral, a tradition exists in the accounting literature to highlight its ideological elements (Hunt & Hogler, 1990; Mäkelä, 2013). Dialogic accounting has recently attempted to incorporate that viewpoint more centrally into the subject of accounting with the goal of moving the process of accounting to be more democratic. Its first principle is to recognize multiple ideological orientations (Brown, 2009) which captures different “values, perspectives, and assumptions” (p. 324). Another principle of dialogic accounting is the need to have effective participatory processes. With multiple ideologies interacting even more difficulties present themselves such as the uncertainty regarding how to engage with differences (Brown & Dillard, 2013b). There is a risk that the communication channels will break down from a lack of dialogue or individuals not being listened to (McKinstry, 2007; Malmmose, 2015). Even though risks exist, engaging with a diversity of ideologies has its benefits such as offering clumsy solutions to wicked problems (Rayner, 2006). Since Brown (2009), the academic community has responded with more theoretical and empirical contributions to the project but more work is needed to make its principles more practical. As a whole, the project can be viewed as utopian (Dillard & Vinnari, 2017) so more insights into how its principles may be applied are needed. This project intends to contribute to the literature by asking those who live with diversity more than past generations, Generation Z, how they have learned to work with diversity of ideologies for the purpose of providing lessons to the dialogic accounting project.

Author

• Joanne Sopt, San Francisco State University