Abstract / Description of output
Purpose – To advance understanding of transparency by problematising the motivations and strategies of a so far underexplored group: its users.
Design/methodology/approach – We explore the relationship between blindness, visibility, and transparency by drawing on our analysis of Max Frisch’s experimental novel Gantenbein (1964), in which the protagonist lives a life of feigned blindness.
Findings – The accounting scholarly debate on transparency has neglected the users of transparency. We address this through a novel theorisation of transparency as a game, highlighting some of its distinctive features and paradoxes.
Originality/value – By theorising the “transparency game” we move beyond concerns with what transparency reveals or conceals and conceptualise the motivations and strategies of the “players” engaged in this game. We show how different players have something to gain from the transparency game and warn of its emancipatory limits.
Design/methodology/approach – We explore the relationship between blindness, visibility, and transparency by drawing on our analysis of Max Frisch’s experimental novel Gantenbein (1964), in which the protagonist lives a life of feigned blindness.
Findings – The accounting scholarly debate on transparency has neglected the users of transparency. We address this through a novel theorisation of transparency as a game, highlighting some of its distinctive features and paradoxes.
Originality/value – By theorising the “transparency game” we move beyond concerns with what transparency reveals or conceals and conceptualise the motivations and strategies of the “players” engaged in this game. We show how different players have something to gain from the transparency game and warn of its emancipatory limits.
Original language | English |
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Number of pages | 19 |
Journal | Accounting, Auditing & Accountability Journal |
Early online date | 13 Sept 2024 |
DOIs | |
Publication status | E-pub ahead of print - 13 Sept 2024 |
Keywords / Materials (for Non-textual outputs)
- control
- emancipation
- game
- transparency
- visibility