Abstract
The purpose of this special issue is to stimulate the scholarly debate around accounting theorising. We are particularly concerned with the social structures that keep accounting practices active and connected with one another and various other social practices. The trigger for this debate is Hendrik Vollmer’s (2019) article “Accounting for tacit coordination: the passing of accounts and the broader case for accounting theory”. The origin for this special issue lies with our surprise upon reading the article. Its essay form is unusual for accounting scholarship. Its breadth transcends the order of individual accounting literature streams. Its pursuit of the sociologically motivated problem of tacit coordination creates new connections between disparate aspect of accounting research. It makes sense but challenges its readers on the strength of its unconventional “stature” and deeply sociological involvement with everyday accounting. The paper does not purport to present a ready-made framework that can be instrumentally applied. Instead, it dares the reader to engage with considerations anchored in micro-sociology to craft their own analytical tools.