Accounting and silence: The unspeakable, the unsaid, and the inaudible

IF 3.2 3区 管理学 Q1 BUSINESS, FINANCE
Caecilia Drujon d'Astros, Jérémy Morales, Bernard Leca
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引用次数: 0

Abstract

This paper studies accounting and silence. Building on studies of accounting talk and introducing theories of “silencing,” we highlight the role of accounting silences in the production of engaging organizational conversations. Through a qualitative case study, we identify three forms of silence—the unspeakable, the unsaid, and the inaudible—and their links to accounting. Silences create motivations to engage in further accounting talk, but they also deny certain groups a voice in those conversations. An impression of participation, openness, and transparency emerges despite unequal access and the silencing of certain groups. Accounting itself can be silenced to avoid uncomfortable topics, potential problems, and anxiety-inducing uncertainties. This silencing may serve to preserve a useful ignorance, avoid being in the know, and build alluring narratives and engaging conversations. Accounting silences sustain such conversations by protecting them from alternative voices, unsettling knowledge, and narratives that are incompatible with the organization's preferred story.

Abstract Image

会计与沉默:不可说、不可说和不可听
本文研究会计与沉默。在会计谈话研究和 "沉默 "理论的基础上,我们强调了会计沉默在组织对话中的作用。通过定性案例研究,我们确定了沉默的三种形式:不可说、未说和听不见,以及它们与会计的联系。沉默创造了进一步参与会计对话的动机,但也剥夺了某些群体在这些对话中的发言权。尽管参与机会不平等,某些群体保持沉默,但参与、开放和透明的印象依然存在。会计本身也可能被噤声,以避免令人不舒服的话题、潜在的问题和令人焦虑的不确定性。这种沉默可能是为了保持有益的无知,避免成为知情者,并建立诱人的叙事和引人入胜的对话。会计沉默通过保护对话免受其他声音、令人不安的知识以及与组织偏好的故事不符的叙述的影响,从而维持这种对话。本文受版权保护,保留所有权利。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
6.20
自引率
11.10%
发文量
97
期刊介绍: Contemporary Accounting Research (CAR) is the premiere research journal of the Canadian Academic Accounting Association, which publishes leading- edge research that contributes to our understanding of all aspects of accounting"s role within organizations, markets or society. Canadian based, increasingly global in scope, CAR seeks to reflect the geographical and intellectual diversity in accounting research. To accomplish this, CAR will continue to publish in its traditional areas of excellence, while seeking to more fully represent other research streams in its pages, so as to continue and expand its tradition of excellence.
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