... 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...

..., this paper teases out specific aspects of Vollmer’s argument, which is much broader and ambitious in nature. The aim is to go deeper on one issue – “tacit coordination towards the passing of accounts” and the role of (accounting) practitioners as “stewards of silence” – to encourage further work that unpacks...

... “Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory” (Vollmer, 2019), the author argues that the silences of the qualitative empirical management accounting research process may preclude research from understanding the silences of accounting practitioners...