Introducing accounting small talk: on genres of accounting talk

Purpose The purposes of this paper are to explore accounting talk events and to contribute to the literature by presenting a model of accounting talk genres. Design/methodology/approach In the qualitative tradition, interviews were conducted with accountants in both private and public sector. The pandemic provided a natural experiment, as the implemented restrictions gave rise to a situation in which accountants had to prepare and communicate numbers while working remotely. Using sociolinguistics, the paper analyzes the interactions between accountants and other organizational members when remotely preparing and communicating reports. Findings This study develops a conceptual model that illustrates the significant influence of accounting small talk on the production and presentation of financial information. The analysis reveals various genres of accounting talk in the everyday practice of management accountants. In so doing, the study makes three contributions. First, it provides a conceptual model of accounting talk. Second, it highlights the role of accounting small talk in creating a less risky environment for reflection, which facilitates the exchange of thoughts and ideas. Third, it offers an explanation of why even so-called bean counters can benefit from accounting small talk. It suggests that such informal communication can not only enhance efficiency by helping to ensure accurate accounts but also improve quality by aligning the numbers with more realistic forecasts. Research limitations/implications We encourage future studies of accounting discourse in settings that are more similar to everyday work environments. Additional insights could also be gained by drawing upon other methods, such as conversation analysis and ethnographic studies. This paper may help controllers to be more aware of how they use talk in addition to numbers. The knowledge provided here is also important for the education of future controllers. Originality/value The paper provides a conceptual model of how organizational members talk about accounting, which may enable a more detailed analysis of accounting talk. The study also highlights the importance of accounting small talk, which has been largely overlooked in accounting literature.