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Accounting Episodes as Communicative Practice Affecting Cultural Knowledge
Unformatted Document Text:  2 Accounting Episodes as Communicative Practice Affecting Cultural Knowledge In this paper I consider the dynamic nature of the boundaries of speech communities by describing accounting episodes as communicative practice that can influence participants’ cultural knowledge in the boundaries. Speech community is “a community sharing knowledge of rules for the conduct and interpretation of speech” (Hymes, 1974, p. 51). This shared cultural knowledge is necessary in order to engage in interactions because it is based on this knowledge that the interactants can interpret the other’s action (Gumperz, 1982a, 1982b, 1999). Being able to interact means some sharing of background knowledge between the interactants. When their knowledge is not shared, difficulties may arise, such as miscommunication and the resulting misjudgment of the other’s communicative intent. An important aspect of the idea of cultural knowledge is that this set of knowledge is learned informally through personal contact and is “distributed along networks of interpersonal relationships” (Gumperz, 1982a, p. 118), rather than determined a priori by social categories. Such knowledge is “of a kind that cannot be easily acquired through reading or formal schooling.” Rather, it is “acquired as a result of a speaker’s actual interactive experience, i.e., as a result of an individual’s participation in particular networks of relationship” (Gumperz & Cook-Gumperz, 1982).

Authors: Kotani, Mariko.
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2
Accounting Episodes as Communicative Practice
Affecting Cultural Knowledge
In this paper I consider the dynamic nature of the
boundaries of speech communities by describing accounting
episodes as communicative practice that can influence
participants’ cultural knowledge in the boundaries. Speech
community is “a community sharing knowledge of rules for the
conduct and interpretation of speech” (Hymes, 1974, p. 51).
This shared cultural knowledge is necessary in order to engage
in interactions because it is based on this knowledge that the
interactants can interpret the other’s action (Gumperz, 1982a,
1982b, 1999). Being able to interact means some sharing of
background knowledge between the interactants. When their
knowledge is not shared, difficulties may arise, such as
miscommunication and the resulting misjudgment of the other’s
communicative intent.
An important aspect of the idea of cultural knowledge is
that this set of knowledge is learned informally through
personal contact and is “distributed along networks of
interpersonal relationships” (Gumperz, 1982a, p. 118), rather
than determined a priori by social categories. Such knowledge
is “of a kind that cannot be easily acquired through reading
or formal schooling.” Rather, it is “acquired as a result of
a speaker’s actual interactive experience, i.e., as a result
of an individual’s participation in particular networks of
relationship” (Gumperz & Cook-Gumperz, 1982).


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