Based on critical dialogical accounting literature, this research analyzed how accounting knowledge influences power relations and dialogical processes in a deliberative arena of social assistance policy in Rio de Janeiro, Brazil. The social assistance policy management council is a constitutionally defined deliberative instance, frequently defined, and analyzed by the Habermasian approach to explore its communicative action potential. However, we argue that accounting knowledge is fundamental in enabling and restraining democratic potential in achieving dialogical processes. We chose the Social Assistance Municipal Council of Rio de Janeiro as a single case study. Data collection involved documentary research, meetings, non-participatory observation, and interviews with representatives from the government, civil society, technical staff, and managers from the municipal secretariat. Results point to governmental and service providers’ councilors dominating accounting themes, being an advantage in constructing argumentation on participatory decision-making. In contrast, councilors representing policy users revealed difficulties concerning accounting language and techniques, restraining dialogicity, and their capacity to sustain divergent positions on policy social control. Final discussions point to the need to embrace otherwise pedagogy to improve dialogical potency.
