“…To address these issues, we build on and expand recent developments in organizational scholarship on multimodality that investigate how different semiotic modes (e.g., visuals, text, or numbers) generate meaning in organizations (e.g., Höllerer, van Leeuwen, Jancsary, Meyer, Anderseen, & Vaara, 2019;Knight & Tsoukas, 2019). Multimodality research seeks to explain how different semiotic modes enable and constrain meaning-making and how they interact and interfere with each other in organizations (Meyer et al, 2018;Lefsrud, Graves, & Phillips, 2020). While accounting scholarship has explored issues of representation and visualization in depth (e.g., Hines, 1988;Tinker, 1991;Chua, 1995;Mouritsen, 2011; see Davison, 2015 for a review), multimodality offers further nuance by distinguishing between different semiotic modes that make up accounting representations, especially in relation to how they generate meaning in virtue of their distinct semiotic characteristics.…”