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Structural Barriers to Accounting Users’ Interactions: A Critical Analysis of Earning Conferences

Author

Listed:
  • Mohammad A. Alahmed
  • Mohammad G. Alasfour

Abstract

Emphasizing the cruciality of the communicative aspect of accounting, this research investigates the contextual setting within Kuwaiti banks’ earning conference Q&As and examines structural barriers that guide discourse but also hinder effective accounting communication. However, while prior accounting studies take the contextual structure of this discursive session for granted, this research uncovers and ultimately addresses the structural practices that hinder effective communication. The research employs a grounded theory approach and a content analysis method, via which it analyzes Kuwaiti banks’ quarterly earning conference transcripts (from 2018 to 2022) and reviews their annual reports. Four contextual barriers prevail- constraining accounting information users’ interactions by having textual enquiries in a verbal communication setting; ending the Q&As before reflecting on all accounting users’ concerns; having limited involvement from CEOs; and disregarding some language barriers. This research culminates in detailed recommendations for policy makers to enhance accounting communication.

Suggested Citation

  • Mohammad A. Alahmed & Mohammad G. Alasfour, 2024. "Structural Barriers to Accounting Users’ Interactions: A Critical Analysis of Earning Conferences," International Journal of Business and Management, Canadian Center of Science and Education, vol. 19(1), pages 159-159, February.
    • Handle: RePEc:ibn:ijbmjn:v:19:y:2024:i:1:p:159
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    References listed on IDEAS

    as
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    3. Hines, Ruth D., 1988. "Financial accounting: In communicating reality, we construct reality," Accounting, Organizations and Society, Elsevier, vol. 13(3), pages 251-261, April.
    4. Covaleski, Mark A. & Dirsmith, Mark W., 1990. "Dialectic tension, double reflexivity and the everyday accounting researcher: On using qualitative methods," Accounting, Organizations and Society, Elsevier, vol. 15(6), pages 543-573.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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