The silent resistance: An ethnographic study of the use of silence to resist accounting and managerialization

IF 8.3 2区 管理学 Q1 BUSINESS, FINANCE Critical Perspectives on Accounting Pub Date : 2024-03-01 DOI:10.1016/j.cpa.2023.102648
Caecilia Drujon d'Astros , Jeremy Morales
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Abstract

This paper introduces silence as a form of resistance. Critical accounting studies portrayed resistance in terms of visibility and voice, and silence as a passive reaction from marginalized groups unable to speak, deprived of ‘voice’. Instead, we draw on an ethnographic study to follow various resisting strategies drawing on silence to actively undermine accounting technologies and practices. We draw on Scott’s infrapolitics and introduce silence as a strategic act, constitutive of power relations yet with multiple and situated meanings. We argue that silence acts both to forge a form of contestation that dares not speak its name and to constitute a space for the development of an alternative conduct to reclaim independence. Specifically, we identify four tactics using silence as a form of resistance – silence to escape accountability and control; silence to negotiate an alternative; silence to reclaim independence; and silence to retain power and authority. We then discuss the potential and limits of such silent resistance to support the emergence of alternative conducts.

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沉默抵抗:一项关于使用沉默来抵抗会计和管理化的民族志研究
本文将沉默作为一种反抗形式。批判性会计研究从能见度和发言权的角度描绘了抵抗,而沉默则是无法发言、被剥夺了 "发言权 "的边缘化群体的被动反应。相反,我们通过一项人种学研究,跟踪各种利用沉默积极破坏会计技术和实践的抵抗策略。我们借鉴斯科特(Scott)的 "次政治学"(infrapolitics),将沉默作为一种战略行为,它构成了权力关系,但又具有多重意义和情景意义。我们认为,沉默的作用既在于形成一种敢于直言不讳的竞争形式,也在于构成一个发展替代行为的空间,以重新获得独立性。具体而言,我们确定了四种以沉默作为反抗形式的策略--以沉默逃避责任和控制;以沉默商讨替代方案;以沉默重新获得独立;以及以沉默保留权力和权威。然后,我们讨论了这种沉默抵抗在支持替代行为出现方面的潜力和局限性。
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来源期刊
CiteScore
9.40
自引率
7.80%
发文量
91
期刊介绍: Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations
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