The Q&A: Under surveillance. (April 2017)

• Record Type: Journal Article
• Authors: Abraham, Santhosh; Bamber, Matthew
• Is Part Of: Accounting, organizations and society. Volume 58(2017)
• Page Start: 15
• Page End: 31
• Publication Date: 2017-04
• Subjects: Surveillance -- Interaction ritual -- Impression management -- Performance -- Results presentation -- Q&A -- Qualitative research; Accounting -- Periodicals; Social accounting -- Periodicals; Comptabilité -- Périodiques; Bilan social -- Périodiques; 657.05
• DOI: 10.1016/j.aos.2017.04.001
• Languages: English
• ISSNs: 0361-3682

Abstract

Abstract: Drawing on theories of surveillance and interaction ritual, we explore the incentives (disincentives) to analyst participation during the question-and-answer session (Q&A) which concludes firms' results presentations. Analysis of our qualitative data shows that interrogation strategies and behaviours are influenced by a combination of regulatory and ritual codes. Furthermore, the presence of surveillance technologies and networks exacerbate the risks and rewards faced by analysts during this interactive information exchange. In turn, we find that the common conceptualisation of the Q&A as an ostensibly economic event, underpinned by information retrieval, is overly simplistic. The gaze of surveillance transforms the Q&A into a dramaturgical encounter, where impression management techniques are important. From this, we develop a descriptive framework to explain public interrogation strategies and behaviours. Our work will help future researchers better understand investor-manager meetings. Furthermore, we propose that our descriptive framework has extensions to similar public interrogation settings.