
29/08/2025
๐ขโจ Fresh research published in the European Journal of Social Impact and Circular Economy (EJSICE)!
๐ From Divergence to Convergence: Mapping the Hybrid Evolution of Smart, POP, and Dialogic Accounting through Bibliometric and Semantic Lenses
by , &
๐ This study explores how Smart Accounting, POP Accounting, and Dialogic Accounting have evolved between 2010 and 2025 โ and how they are increasingly converging into hybrid models.
Key takeaways:
๐ป Smart Accounting: driven by AI, blockchain & cloud computing for real-time automation and transparency.
๐ POP Accounting: bridges finance and ESG, advancing stakeholder-centered governance.
๐ค Dialogic Accounting: emphasizes deliberation & inclusion, though still facing implementation challenges.
๐ Bibliometric analysis of 222 peer-reviewed articles reveals growing overlaps, yet also fragmentation and geographical imbalances in the literature.
๐ฑ The research points to the potential of integrated accounting systems that combine technology, stakeholder engagement, and sustainability to face the challenges of digital and green transitions.
๐ Full article available open access:
๐ https://ojs.unito.it/index.php/ejsice/index
๐ ๐ ๐ฑ ๐ป ๐ค ๐