To speak or not to speak the language of numbers: accounting as ventriloquism

Bertrand Fauré, François Cooren and Frédérik Matte

Accounting, Auditing & Accountability Journal, 2019, vol. 32, issue 1, 337-361

Abstract: Purpose - The purpose of this paper is to extend the literature on accounting’s performativity by developing a ventriloquial perspective that directs the attention to the reciprocity between the accounting signs and the accountants: they both do things by making each other speak. This oscillation explains where accounting number’s authority, materiality and resistance come from. Design/methodology/approach - In order to show the relevance of this approach, the authors examine various ways numbers manage to speak or do things in the context of video-recorded conversations taken from fieldwork completed with Médecins sans frontières (also known as Doctors without Borders) in the Democratic Republic of the Congo. Findings - The analyses show how this ventriloquial perspective can inform the way the authors interpret what happens: when numbers do not say the same thing; when numbers are competing with other figures; and when numbers backfire on their own promoters. Research limitations/implications - Even if some of the numbers studied are sometimes far from accountingper se, it shows how the absence or presence of accounting can make a difference. Practical implications - The authors then discuss the implications of this research for accounting social innovation through accounting inscriptions. Social implications - This perspective helps to understand that numbers can give great power, but that everything cannot be told with numbers. This is why making numbers speak is a great talent. Originality/value - This refreshing perspective on accounting could be extended to other fields such as auditing and auditing.

Keywords: Communication; Accounting; Social innovation; Performativity; Numbers; Ventriloquism (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-07-2017-3013

DOI: 10.1108/AAAJ-07-2017-3013

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