Wards Accounting Seminar Series. Interactants’ Views on High- Versus Low-Quality Conference Call Questions: A Functional Stupidity Perspective
Published: 17 January 2024
6 March. Dr Matt Bamber, York University (Canada)
Dr Matt Bamber, York University (Canada)
"Interactants’ Views on High- Versus Low-Quality Conference Call Questions: A Functional Stupidity Perspective"
Wednesday 6 March. 12:00
Room 381 ASBS PGT
Abstract
Drawing on interview data with firm representatives and financial analysts, we explore question-askers and -answerers views concerning the quality of questions during quarterly Conference Call Question and Answer sessions (Q&A). There is agreement regarding what characterizes high- and low-quality questions, but this leads to the paradox: why do low-quality questions get asked and why are firms not managing this? While there are practical explanations, we argue that viewing the issue through the lens of quality oversimplifies. Instead, we mobilize Alvesson and Spicer’s (2012, 2016) functional stupidity thesis. We extend their framework across two axes to categorize analysts’ questions: (i) dysfunctionally stupid; (ii) functionally stupid; (iii) functionally smart; or (iv) dysfunctionally smart. We discuss the implications of our findings alongside offering a series of propositions to enrich Q&A research. Finally, we discuss how functionally stupid Q&A risk prioritizing short-term benefits, but the accompanying lack of challenge gives rise to long(er)-term risk.
Bio
Matt is an Associate Professor of Accounting and Schulich Research Excellence Fellow at Schulich School of Business, York University. He originally trained as a Chartered Accountant (ICAEW; FCA), gaining practical experience in audit and corporate finance in the UK and the US. Matt’s research interests divide into two streams. The first concerns the sociology of financial reporting, with a particular focus on investor-manager interactions, such as conference call Question and Answer sessions. The second stream of Matt’s work focuses on improving awareness of workplace challenges and how workers cope, including issues of discrimination and stigmatization. He serves on various editorial boards and has recently published work in Contemporary Accounting Research, Accounting, Organizations and Society, Journal of Management Accounting Research, Critical Perspectives on Accounting, Human Resource Management Journal, Work, Employment and Society, and Human Relations, among others.
For further information, please contact business-school-research@glasgow.ac.uk
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First published: 17 January 2024