The most common and most likely answer to this crossword clue is the 12 letter word ARTICULATION
I've seen this crossword clue in The Daily Telegraph
A
R
T
I
C
U
L
A
T
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O
N
More clues leading to the result ARTICULATION
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The cryptic/wordplay part
In cryptic crossword there's often an wordplay/cryptic part as well.This part involves a more complex hint, such as an anagram, homophone, hidden word, etc.
Sadly, We don't have an explanation for this specific crossword clue yet.
What does ARTICULATION mean?
ARTICULATION noun- A joint or the collection of joints at which something is articulated, or hinged, for bending.
- A manner or method by which elements of a system are connected.
- The quality, clarity or sharpness of speech.
- The manner in which a phoneme is pronounced.
- The manner in which something is articulated (tongued, slurred or bowed).
- The interrelation and congruence of the flow of data between financial statements of an entity, especially between the income statement and balance sheet.