Accounting theory, ethnography, and the silence of the social

Hendrik Vollmer

Qualitative Research in Accounting & Management, 2023, vol. 21, issue 3, 255-260

Abstract: Purpose - This paper aims to offer a reflection on the alliance between accounting theory and social research in general, focussing on the conjunction of accounting theory and ethnography in particular. Design/methodology/approach - The author builds on Stefan Hirschauer’s methodological reflections on ethnography and the “silence of the social” to briefly re-articulate some of the ideas the author had associated, in an earlier piece, with the investigation of tacit coordination in accounting. Findings - Ethnography is an intrinsically theoretical practice and also a particular form of accounting. As such, it presents a paradigm case for how accounting theory builds on, and emerges from, social research in joint efforts of breaking the silence of the social. Ethnographic research, like the practice of accounting and social research more generally, is associated with a stewardship of silence and an “ethics of mattering” (Karen Barad), and accounting theory is an invitation to reflect on the underlying practices of (dis-)articulation. Originality/value - The paper invites readers to engage with accounting practice as a topic of systematic theoretical interest in exploring how we put the world on the record, understand the choices we make in the process and the silences we let lie.

Keywords: Social research; Accounting theory; Ethnography; Silence; Stewardship (search for similar items in EconPapers)
Date: 2023
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:qrampp:qram-09-2022-0145

DOI: 10.1108/QRAM-09-2022-0145

Access Statistics for this article

Qualitative Research in Accounting & Management is currently edited by Lukas Goretzki and Thomas Ahrens

More articles in Qualitative Research in Accounting & Management from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().