This article describes how the concept of communication is reconsidered under two aspects, theoretical and historical-social relatively to today's world. The first: communication cannot be reduced to a process of exteriorisation according to a limited view of communication. This contrasts with...

Purpose – The purpose of this paper is to review the current research program in agonistic dialogic accounting and to reflect on future possibilities for broadening out and opening up accounting and accountability systems, especially as they relate to social and environmental accounting (SEA)....