Accounting theory, ethnography, and the silence of the social

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.

Implementation of digital innovation on sustainability performance: the moderating role of green accounting in the industrial sector

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