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Purpose This study aims to provide an empirically grounded, process-oriented characterization of how dialogic accounting (DA) is enacted over time. Based on a longitudinal multiple case study analysis, it examines the recurring phases and micro-processes through which different organizations operationalize DA for stakeholder engagement, while explicitly recognizing contextual variation. Design/methodology/approach The paper adopts a qualitative research approach, using an abductive, longitudinal multiple case study methodology across 30 projects to illustrate how DA is enacted over time. Data were collected over a nine-year period, from mid-2015 to the first half of 2024, including different sources of information, such as interviews, surveys, direct observations and document analysis. This comprehensive data collection strategy ensures robustness and validity through triangulation. Findings The analysis reveals that the DA process is characterized by five distinct phases: stakeholder mapping, dialogic stakeholder engagement, new framework development, DA framework implementation and accessible communication. Each phase encompasses specific micro-processes, such as stakeholder identification and first engagement, recognition of conflictual views and definition of dialogic methods. The study highlights how these phases and their micro-processes interconnect to promote a collaborative and inclusive accounting environment. Originality/value The paper offers a holistic longitudinal multiple case study analysis of DA as a process. While prior literature has provided valuable insights into specific dialogic tools, arenas or phases, this study examines how these elements connect across time into five recurring phases and associated micro-processes. By integrating different phases into a unique process, the study provides valuable insights for academics and practitioners on implementing the DA framework, fostering inclusivity, transparency and mutual learning among stakeholders.