Can computer mediated communication work as an instrument of "ideal speech" in social accounting? Evidence in the specialized literature.

This research aims at studying the role of computer-mediated communication (CMC) in building a system of dialogue, interaction, and engagement between organizations and their stakeholders according to the Habermasian framework of "ideal speech situation". The study analyzes the contribution of CMC to stakeholder engagement as a compulsory and necessary phase of the reporting process in order to respect principles of materiality and relevance of information disclosed by all types of organizations (corporations, public administrations and non-profit organizations). To achieve these goals, we conducted a psychological literature review of the differences between CMC and face-to-face communication. The main findings of our study show that CMC can effectively contribute, under specific conditions discussed in the conclusions, to building and reinforcing authentic dialogic accounting.