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

  •  Mohammad A. Alahmed    
  •  Mohammad G. Alasfour    


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.

This work is licensed under a Creative Commons Attribution 4.0 License.