Caecilia is Assistant Professor in Accounting and Management accounting at Toulouse Business School (France).

Her research focuses on silences in management accounting and interpretive approaches to accounting and control. In the production, consumption, analysis and continuous crafting of management accounting numbers, organizational actors can choose, or be forced to organize out sensitive or complex information. Every time management accounting information is considered difficult to read, or understand, difficult to share, or communicate with, unsatisfactory or even meaningless, it may be infused with a form of silence. A silence that is not limited to intersubjectivity, to elementary conversational rules, but that carries messages and strategies that consciously or not change organizational reality.

Her research interests include power relations in organizations, understanding management accounting devices & practices, silence and voice, accounting and control in alternative organizations, non-profit organization management, and qualitative approaches to research.