Ways of not seeing: visibility, blindness, and the transparency game

Jonathan Tweedie and Matteo Ronzani

Accounting, Auditing & Accountability Journal, 2024, vol. 38, issue 4, 1043-1061

Abstract: Purpose - To advance understanding of transparency by problematising the motivations and strategies of a so far underexplored group: its users. Design/methodology/approach - We explore the relationship between blindness, visibility, and transparency by drawing on our analysis of Max Frisch’s experimental novel Gantenbein (1964), in which the protagonist lives a life of feigned blindness. Findings - The accounting scholarly debate on transparency has neglected the users of transparency. We address this through a novel theorisation of transparency as a game, highlighting some of its distinctive features and paradoxes. Originality/value - By theorising the transparency game we move beyond concerns with what transparency reveals or conceals and conceptualise the motivations and strategies of the players engaged in this game. We show how different players have something to gain from the transparency game and warn of its emancipatory limits.

Keywords: Control; Emancipation; Game; Transparency; Visibility (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-05-2023-6458

DOI: 10.1108/AAAJ-05-2023-6458

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