Today's field of accounting knowledge, due to social changes, is an area that needs to be transformed in terms of promoting a focus on interaction with stakeholders. In fact, achieving a coherent and interactive understanding between the pillars of the accounting profession and stakeholders is always considered a futuristic perspective of the social context in this area that should be considered. The purpose of this study is to investigate the effect of dialogic accounting model on the development of the maturity of the accounting profession. This research is developmental in terms of result and exploratory/applied in terms of purpose. Therefore, grounded theory was used to determine the dimensions of dialogic accounting measurement and then the data of this variable was collected through a researcher-made questionnaire. A standard questionnaire was also used to collect accounting professional maturity data. In this research, partial least squares analysis was used to test the research hypothesis. The results showed that dialogic accounting has a positive and significant effect on the maturity of the accounting profession. In fact, the result is a reflection of the fact that dialogic accounting can contribute to the maturity of the accounting profession due to the level of information flow and critical interaction in the accounting profession, because the social awareness and cognition of this profession is promoted as a basis for stakeholder decisions in the capital market and creates a gap in capital market representation costs between the company and shareholders and other stakeholders such as legislators,analysts and policymakers reduce the accounting profession.

Objective: Today's field of accounting knowledge, due to social changes, is an area that needs to be transformed in terms of promoting a focus on interaction with stakeholders. In fact, achieving a coherent and interactive understanding between the pillars of the accounting profession and stakeholders is always considered a futuristic perspective of the social context in this area that should be considered. Due to such support, the accounting profession has sought to develop accounting metaphors in recent years, inspired by critical analysis or pragmatism analysis. In a simple definition, metaphor can be considered as a process of connecting the knowledge-enhancing functions of an interdisciplinary field in the humanities, which helps to establish a concept in the form of a scientific paradigm in that field. The purpose of this research is designing a metaphor functional model of dialogic accounting by grounded theory and fuzzy interpretive matrix analysis. Method: The methodology of this research was mixed and used in the qualitative part of the grounded theory analysis based on Glaser's approach to formulate the model and in the quantitative part of the fuzzy structural interpretive analysis. In fact, the purpose of the analysis in the qualitative part was to present the model and in the quantitative part was to determine the most influential component identified in the data analysis of the foundation. The target population in the quality department was 12 academic specialists who were considered experts, both scientifically and empirically. The process of selecting individuals was a theoretical sampling method based on empirical knowledge in the auditing profession. However, the target population in the quantitative section was 25 managers of the accounting department of capital market companies who were selected based on work experience and the level of technical and specialized knowledge through improbable sampling. This number of participants was approved because of the nature of the fuzzy interpretive matrix analysis, which emphasizes the limited number of participants in the research. Result: The results of the research in the qualitative part indicate the existence of 3 categories, 6 components and 36 conceptual codes that have laid the foundation for the metaphorical function of dialogic in accounting in the form of an integrated hexagonal model. Then, with the aim of determining the reliability of the research dimensions, Delphi 6analysis was used, which based on the two criteria of average and agreement coefficient, all 6 main components determined in the research model based on the agreement coefficient,the mean and standard deviation are confirmed. In other words, considering that the average of the main components was 5 and above 5, and on the other hand, because the agreement coefficient obtained is more than 0/5 and the standard deviation was below 1, it should be stated that all the main components of the research were approved. Also, the results in a small part of prioritizing the components of dialogic accounting in 5 levels of the matrix model indicate that the fifth level was the most influential component and the first level was the least effective component related to each of the research categories. Therefore, it was found that the component of the standardization normalizing trust in accounting knowledge "X1" as a criterion of the category of cultural mechanism of discourse accounting to users is the most influential component of dialogic accounting. Conclusion: Accounting knowledge, which has an institutionalized existential philosophy towards a society and its stakeholders, is considered to have an effective role in creating trust and can lead to an effective system of accountability and responsibility for legitimacy among stakeholders. Since dialogic accounting, in its essence, requires symbolic approaches to reach arguable norms and common knowledge between itself and the stakeholders, trust is a consequence that can occur in the presence of this metaphor or allegory (dialogic) in accounting. In fact, dialogic accounting, in its structured norm form, contributes to common understandings in accounting perception and causes the nature of dialogic accounting of symmetric information capacities to be promoted in decision-making for users. Also, social integration, due to the formed norms based on trust in accounting, is able to create mutual perceptible capacities for the operators of this profession, i. e. accountants, in terms of understanding the needs of users with social realities and changes, and the ground for the modification of financial reporting standards as a set of functions. Provide accounting. On the other hand, the norm of trust in accounting based on the cultural content of dialogic accounting helps to strengthen the reasoning symbols in the form of a common language and causes justice in the use of information based on its procedural dimension in accounting to take a more coherent form and causes the proportionality of the functions of this knowledge with the needs and expectations of stakeholders. It was also found that the value-oriented functions of future accounting, as another component of the cultural mechanism of dialogic accounting, is ranked second in terms of influence from the metaphor of dialogic accounting, which will lead to the development of future perspectives of accounting knowledge based on interaction with stakeholders in social contexts. Therefore, in line with the theoretical framework of Litteljohen and Fosse (2011), future accounting values depend on the dynamics of the company's interaction cycle with stakeholders through financial instruments and information feedback.

Modernity has been interpreted from different angles. Scholars such as Derida and Lyotard talk about the end of modernity and the beginning of a new era called post-modernism, though thinkers like Habermas do not believe in that.Habermas who do not believe in the end of modernity and the beginning of post-modernism, finds modernism as the only way to human liberty who has chosen a wrong path and asserts that its superficial face should be reconstructed. In the search to find a solution for this situation, Habermas proposes two matters: “dialog in the public domain” and “Dialogic democracy theory”. His theory has attracted criticisms which are of considerable importance in political thinking domain. Lyotard criticized Habermas’s “dialogic democracy theory”, particularly the concept of oriented integration in this theory. The purpose of the present article is to criticize Habermas’s theory. We made use of analytical research method since the aim of our research was to analyze and probe into Habermas’s theory, our criticism on that with regard to the original text and its interpreters. Therefore this research is to clarify two important concerns: first to distinguish the kind of school in which these scholars fit, say, modernism or post- modernism and second their different perspectives toward issues of “language’ and “linguistic turning’.In fact Habermas uses communicative and dialogic language, while Lyotard make use of ‘language plays” and “linguistic relativity”. Ultimately Lyotard’s criticism of Habermas’s theory is based on this “linguistic relativity”.The final purpose of the present research is to analyze Habermas‘s dialogic democracy theory in a comprehensive way and to show its unique position in Habermas‘s liberal thinking.

Although Bakhtin did not formulate any theory of subjectivity per se, the problem of subject or, as he called it, “self” formed one of his main critical interests. This study focuses on his definition of “dialogic self” and the different notions of subjectivity discussed in his books in the course of his twenty-five year career. For convenience, five stages are introduced through which Bakhtin has constituted his definition of subjectivity by taking a piecemeal approach to the issue. These stages are labeled as: ethical, aesthetic, novelistic, carnivalesque, and dialogic subject. Except for the carnivalesque stage, each of these stages is built on the modification of the previous stages about subjectivity. It was only in the carnivalesque subject that he discusses a new characteristic for the subject-a characteristic that was eventually omitted in his final paradigm. Two of the contemporary theories of “dialogic self” predicated on Bakhtin’s ideas are also briefly discussed in this study. One is Hermans’ theory of subject-space/subject-position, and the embodied dialogic subject, and the second is the later developments on Hermans’ theory of the dialogic self.

“Dialogue”, in Bakhtin’s thought, is a term which has a methodological nature. This term shows a method for facing cases which are not hegemonic. Dialogue, therefore, is in opposition to the hegemony of monophonic forces. The origins of the dialogical aspects of humor, laugh and carnival are in very character. In this article, we want to investigate the bases that make the dialogical carnival and form the humorous elements. In the first section, we illustrate the subversion of the superior voice as a semantic and formal structural method in Mathnavi. In the second section, the reflection of this method in formation of humor in the stories of Mathnavi has been investigated. In these stories, presence of the superior voice in the public space and its dialogue with the suppressed voices makes a space steeped in the elements of carnival and laugh. It can be said that the humors in Mathnavi are not the techniques for embellishing the text but the affects of the transcendental method of Mathnavi for interpreting the world.

It is said that the recent phenomenon called "globalized world" has caused the major components of the modern society such as democracy to be seriously reviewed and this paper focuses on one of these attempts. First,. the paper discusses the theoetical challenge put forward by Antony Giddens, the theoretician who proposed the idea of the "run away world", as well as Fukuyama"s theories of liberal democracy and David Miller"s "deliberative democracy". Then onc of the reasons why there has been an increasing growth in seeking for democracy in the present world (including Iran) is elaborated from the viewpoint of dialogic democracy theory. At the end, presenting five reasons, the author proposes that the contents of dialogic democracy arc quite essential for Iranian community and thus should necessarily be taken into account.

While through the concept of dialogism, Mikhail Bakhtin decenters authors from their authoritarian position in Dostoevskian polyphonic novels (pp. 67-68), the authors of this book, David Bloome, George E. Newell, Matt Seymour, and Theresa Thanos, propose dialogic teaching as an approach to displacing teachers from their authoritarian position as the sole “dispenser of an academic tradition” in English language arts classes (p. 125). As Bakhtin argues, Dostoevsky's heroes are “not only objects of authorial discourse but also subjects of their own directly signifying discourse” (p. 7). In a similar vein, in Dialogic Literary Argumentation (henceforth DLA) students are subjectively involved in their own learning process by interactive inquiry with their peers, the teacher, and the text. Comprising eight chapters along with a Foreword written by Richard Beach and an Afterword by the authors, Teaching Literature Using Dialogic Literary Argumentation introduces dialogic approach as an alternative method of teaching and learning literature in secondary schools in the U.S. Each chapter elaborates on various dynamics of this approach by examining different classroom activities. 

This mixed-methods study focused on measuring Iranian EFL teachers’ awareness of the dialogic inquiry approach and investigating the influence of the awareness of the approach on changing teachers’ classroom practices into dialogic practices.  The study included two phases. For the first phase of the study, a researcher-made questionnaire was designed with a 5-point Likert Scale. A purposive sampling method was applied to select 150 EFL teachers in Fars Province, Iran. The results pointed out that EFL teachers’ awareness was not sufficient to practice the approach in their classes. In the second phase, three EFL teachers participated in an in-service course to increase their awareness of the dialogic inquiry approach. Afterwards, five video-recorded sessions of a 20-session term were observed. The data were utilized to score Joyce and Showers’ (2002) Levels of Transfer Scale for each teacher to identify if they changed their practice into dialogic practice. To triangulate the data, in-depth interview sessions were conducted. In order to investigate the amount of dialogic stance of their practice, the Dialogic Inquiry Tool (D-I-T) teachers’ rubric was applied. The results showed that teachers’ awareness of the approach positively influenced the teachers’ practice to shift from monologic to dialogic. However, the teachers and their learners faced some challenges and problems in the first phases of applying the approach.

This article describes a collaborative and data-based reflective practice study carried out by two language teachers in a Japanese tertiary education context. This research utilized conversational analysis (CA) of audiorecorded classroom data which was subsequently discussed as part of a critical friendship. Both the inclusion of CA data and collegial discussion were in response to recent calls for increasingly data-led and dialogic reflective practice methods. In this study, the two teacher-researchers identified salient issues that they saw as incongruent with their stated teaching beliefs. They then collaboratively determined interventions to deal with the inconsistencies between their beliefs and their actual behavior and repeated the CA data collection and dialogic analysis phases. The two teachers found that the CA data and the opportunity to collaboratively interpret it provided valuable insights into their classroom practice while also offsetting the tendency for excessive self-criticism. This study provides a concrete example of a reflective practice approach that is both theoretically grounded and tied to bottom-up issues that are of interest to teachers.

The present review article discusses the significant role of technology, particularly blogging, in the development of the writing skill. Similar to the conventional classroom teaching, practitioners and researchers view blogs as tools for constructing grammar and writing skills and dispersing knowledge. In spite of the fact that learning through blogs can advance higher development of identity and bring about collaboration and social interaction, it can offer higher opportunities for learners to represent and express themselves, fostering the skills to develop and build their own community (Love, 2004; Spangenberg, 2004). Blogging is not presumed to be a substitution for conventional classroom writing pedagogy, neither just an issue of delivering classroom writing into digital space of the 21st Century, but, instead, it is writing in an innovative way that cultivates, among learner bloggers, a strong interest to write for the aim of communication and expression. The advantages of blogs, specifically in comparison to other technological advances such as discussion boards, are overviewed in this article. Besides, the relevant empirical investigations that have endeavored to explore the role of blogging in the cultivation of writing and learners’ attitudes towards it are presented. Considering that the majority of research studies have pinpointed the potential of blogging in writing development, it is suggested that teachers use models to familiarize their learners with blogging prior to actively using it in their writing classes.