May 2024 issue contents
AN ETHNOGRAPHIC LOOK AT HOW PEOPLE ARE FIGHTING ACCOUNTING AND MANAGERIALIZATION THROUGH REMAINING SILENT

Mehdi Sepehrnia

Abstract

The use of quiet defiance is presented in this article. Research in critical accounting has shown that resistance may be seen through the lens of visibility and voice, whereas marginalized groups' silence can be seen as a passive reaction to not being able to speak up for themselves. Rather, we use an anthropological research to track different forms of resistance that actively undermine accounting procedures and technologies by relying on silence. Drawing on Scott's infrapolitics, we present quiet as a strategic act that is both a component of power dynamics and has several meanings depending on context. As we've shown, when people don't speak up, it creates an atmosphere where new ways of behaving might emerge, which in turn helps people regain their autonomy. Our analysis reveals four distinct forms of non-verbal resistance: evading responsibility and oversight, negotiating a better option, reclaiming autonomy, and maintaining control and power. We go on to talk about how this kind of quiet resistance could help new behaviors form, and where it could fall short.

Keywords:Silence; Resistance; Infrapolitics; Ethnography.