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.

本文介绍了沉默作为一种抵抗形式。批判性的会计研究将可见性和声音方面的抵制描绘成，而沉默是无法发言、被剥夺“声音”的边缘群体的被动反应。相反，我们利用人种学研究来遵循各种利用沉默的抵制策略，积极破坏会计技术和实践。我们借鉴斯科特的基础政治学，将沉默引入为一种战略行为，它是权力关系的组成部分，但具有多重和情境的意义。我们认为，沉默既可以形成一种不敢说出自己名字的争论形式，也可以为发展另一种行为以夺回独立提供空间。具体来说，我们确定了四种使用沉默作为抵抗形式的策略——沉默以逃避责任和控制；沉默地谈判替代方案；沉默以恢复独立；和沉默以保持权力和权威。然后，我们讨论这种无声抵抗的潜力和局限性，以支持替代行为的出现。