Integrated popular reporting as a dialogic tool for measuring value creation or destruction through social impact assessment: The Eurovision Song Contest

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Abstract

Nowadays, accounting has evolved to incorporate diverse perspectives in reporting, fostering democracy and sustainability (Brown & Dillard, 2015a, 2015b; Sorola, 2022). This has led to a growing interest in dialogic reporting tools, which allow for the representation of divergent voices (Grossi et al., 2021). Integrated popular reporting (IPR) is a social accounting tool that facilitates an unbiased representation of different stakeholder opinions. However, its capacity to measure public value creation or destruction remains underexplored (Cohen & Karatzimas, 2015; Biondi & Bracci, 2018). This study adopts a single case study approach to evaluate the impact of the Eurovision Song Contest 2022 held in the city of Turin. By integrating the social impact assessment (SIA) framework and the theory of change (ToC), the analysis examines how IPR can enhance impact representation (Biancone et al., 2022). Findings reveal a debate among mixed opinions, with positive sentiments related to the artists and event support, but also concerns about environmental impact and price increases. This study contributes to the accounting research field by demonstrating how dialogic accounting practices, combined with impact assessment methodologies, enhance transparency and accountability. It also provides practical implications to assess and communicate the social and economic outcomes of large-scale events (Steccolini, 2019).

Keywords: Dialogic Accounting, Integrated Popular Reporting (IPR), Accounting, Theory of Change, Social Impact Assessment (SIA)

Authors’ individual contribution: Conceptualization — S.S., G.D., and V.B.; Methodology — S.S., G.D., V.B., and P.P.B.; Software — G.D. and V.B.; Validation — P.P.B.; Formal Analysis — S.S., G.D., V.B., and P.P.B.; Investigation — S.S., G.D., and V.B.; Resources — V.B. and P.P.B.; Data Curation — G.D. and V.B.; Writing — S.S., G.D., V.B., and P.P.B.; Visualization — S.S. and G.D.; Supervision — S.S., V.B., and P.P.B.; Project Administration — S.S., V.B., and P.P.B.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: M41, M42, M48, M49, Z32

Received: 04.02.2025
Accepted: 25.04.2025
Published online: 29.04.2025

How to cite this paper: Secinaro, S., Degregori, G., Brescia, V., & Biancone, P. P. (2025). Integrated popular reporting as a dialogic tool for measuring value creation or destruction through social impact assessment: The Eurovision Song Contest. Corporate Governance and Organizational Behavior Review, 9(1), 40–53. https://doi.org/10.22495/cgobrv9i1p4