Accounting and silence: The unspeakable, the unsaid, and the inaudible
Caecilia Drujon d'Astros,
Jérémy Morales,
Bernard Leca
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 imp… Show more
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