To speak or not to speak the language of numbers: accounting as ventriloquism

Résumé En

Purpose : The purpose of this paper is to extend the literature on accounting’s performativity by developing a ventriloquial perspective that directs the attention to the reciprocity between the accounting signs and the accountants: they both do things by making each other speak. This oscillation explains where accounting number’s authority, materiality and resistance come from. Design/methodology/approach : In order to show the relevance of this approach, the authors examine various ways numbers manage to speak or do things in the context of video-recorded conversations taken from fieldwork completed with Médecins sans frontières (also known as Doctors without Borders) in the Democratic Republic of the Congo. Findings : The analyses show how this ventriloquial perspective can inform the way the authors interpret what happens: when numbers do not say the same thing; when numbers are competing with other figures; and when numbers backfire on their own promoters. Research limitations/implications : Even if some of the numbers studied are sometimes far from accounting per se , it shows how the absence or presence of accounting can make a difference. Practical implications : The authors then discuss the implications of this research for accounting social innovation through accounting inscriptions. Social implications : This perspective helps to understand that numbers can give great power, but that everything cannot be told with numbers. This is why making numbers speak is a great talent. Originality/value : This refreshing perspective on accounting could be extended to other fields such as auditing and auditing.