A critical discourse analysis as a concept of

accounting communication inside SMEs practices.

ABSTRACT:
Problem Statement A basic issue that emerges from the management

surveys is that most managers are not satisfied with the information made
available to them for performance management or decision making
(Simons, 2011). The answer to problems of incoherent organization
practices

is

often

seen

as

strategy

of

simplicity

based

around

communication.
Purpose The basic purpose of this research paper is to explores the

concepts of how accounting communication creates impact inside of SMEs

objectives and decisions making. Through discovering these issues, the
paper aims to contribute to the understanding of accountings capabilities to
satisfy the communication needs of its users.
Methodology A mixed methodology, including a questionnaire to access

evidence from small and medium level organizations managers and semistructured interviews with accountants, provide a conforming perspective to
small and medium business communications. The analysis of these findings
is informed by the media richness theory.
Findings SMEs managers prefer direct forms of contact with their

accountants

and

the

richness

of

verbal

communications.

This

is

demonstrated in accountants use of multiple visual and audio cues,

including supporting and adjusting techniques, which enhance the appeal

and utility of verbal communications. The findings indicate that accountants
adopt communication approaches adopted by manager inside small and
medium

business

which

satisfy

the

communication

needs

of

the

economically significant small and medium business sector.

Originality/value This paper contributes to redressing a gap in the

accounting disciplines literature regarding accountants communications

inside SMEs, while offering insights which may be useful to practitioners in
their advisory relationships with small business managers.
Keywords Small and medium enterprises, accounting, objective and

decision making, communications preferences.

INTRODUCTION:
The statistics shows that the small and medium enterprises (SMEs) are
facing distressingly high catastrophes with additional unemployment and
economics set-backs (ABS, 2007). Sequential studies have constructed that
malpractice of the accounting and finance sector is responsible for SMEs
travail

(McMahon,

2001;

The

Beddall

Report,

1990).

Accounting

communications research has focused on the distant communication

circulated by listed companies to stakeholders by way of annual reports
(Brennan et al., 2009). Whereas, this curiosity is pushed by the consequence
of international financial and capital markets and the deliberation of socioenvironment accounting disclosures, the concern of this stress has been a
gap in the self-control literature about accountings direct communications
with the SMEs sector. The distinctive features of SMEs may concentrate the
results of research into accounting/listed communication inapplicable. When
the idiosyncratic nature of SMEs is considered in mixtures with the sectors
size and economics importance, it further emphasizes the implication of this
discrete field of investigation (Dyer & Ross, 2007).
A debatably important factor of active communication is forming and
exploiting the preferred methods of communicating. In respect of SMEs
performance management and decision-making, the position of using the
communication inclination of SMEs is uncertainly emphasized by the
distinctive culture within SMEs. For example, many SMEs financially
concerned with objects and their informal approach to communication may
3

encounter accountants who are trained to support their stakeholders in

achieving financial goals and furnishing them with information in prescribed
written formats (Berry, 2006; Walker and Brown, 2004).
The studys focus is the inspiration of SMEs communication preferences
and objectives on the communications feature. Its role is to gain
understandings into the influence on the communication styles that
accountants adopt within SMEs. By examining this issue, the studys purpose
is to expand thoughtfulness of accountings capacity or lapse to satisfy the
communication needs of stakeholders, and thereby contribute to the SMEs
management achieving their targets in this case. To attain this purpose, this
paper has the following intentions:
To classify and explore the influence of SMEs communication on
performance

management

and

decision

making

by

interviewing

accountants within SMEs.

To assess the communication usefulness of circular/newsletter, a source
which is widely used by the management (i.e. manager/ accountants) for
communications within SMEs.

In order to accomplish the purpose of the desired research, the study

undertakes a mixed methodology. Through a mail questionnaire directed to a
sample, indication regarding SMEs communication preference is obtained.
Semi-structured interviews are arranged with a targeted numbers of
accountants inside SMEs. The interview findings are examined using
thematic analysis a technique which allow ostensible and basic ideas,
4

which are applicable to the study, to be extracted from the interviewees

reaction.
This paper added to the literature and professional practices in a
number of ways. Its outcomes contribute to the mostly unexplored fields of
communication

within

SMEs;

whereas,

encompassing

knowledge

of

accountings capacity is adapted to satisfy the communication needs of once

to its significant stakeholders. Interviewing the manager/accountant is
comparatively rare in SMEs. Henceforth, this feature of study contributes to
filling a gap in literature. SMEs research has discovered that effective
accounting

communication

may

have

reasonable

influence

on

the

performance management and decision making (Morris et al., 2006).

The aide-mmoire of the paper is planned as follows. The next section
analyses the related literature and explicates the media richness theocratic
viewpoint.

This is trailed by a dialogue and discussion of the methods

practiced in the study of the results and subscription and outline for further
research.
INSIGHTS FROM THE LITERATURE:
A Literature Overview of the accounting communication inside SMEs:

The literature gives some insights into accounting communications

practices inside small and medium enterprises (SMEs), finding that it is
mostly verbal and informal (Dalley and Hamilton, 2000). Studies, which
have interviewed small and medium Enterprises, signify informal
communications style as a predecessor for better performance
management and decision making (Dyer and Ross, 2007; Dalley and
Hamilton, 2000). This informal approach typically establishes in face-to-face
5

dialogues, where managers aim to put them (SMEs) at ease. Managers may
be required to adjust their planned and official professional businesssupport system communications approach to correspond to SMEs day-today communications style (Dyer and Ross, 2007, p.138). Therefore, SMEs
accounting communication research recommends that informal verbal
communications are extensively used within small and medium
organization. The literature insists that management may need to plunge
themselves in there and other sides adapt the needs of SMEs if the better
management and decision making is to flourish (Dyer and Ross, 2007;
Gooderham et al., 2004).
Accounting in SMEs:

Gooderham et al. (2004) emphasize that an information irregularity

happens between accountants and the majority of SMEs. Accountants are
educated in analytical techniques and constantly develop their knowledge
base and technical skills to maintain their expert status (Dyer and Ross,
2007). This is in distinction to the periodic finding that SMEs incline to
indifference managing the accounting function of their business (Carter and
Van Auken, 2006). Research has also revealed significant apathy amongst
the small and medium enterprises management ranks with regard to
growing their accounting knowledge and exploiting accounting information
for planning and decision making (Dyt and Halabi, 2007). The
normally
low readability of written accounting information possibly adds to this
inertia. Related research has determined that most user groups from a nonaccounting background would prefer to receive accounting information
which utilizes descriptive language that is clear and straightforward (Sun,
2007; Li, 2008).
Written Accounting communications practices in SMEs:

Further, if inertia is happening constantly amongst the SMEs higher

management positions regarding reforming their accounting communication,
this literature purposes that a similar degree of indecisiveness has earlier
been marked in the accounting profession regarding the poor readability of
its written communication. Chambers depicted consideration toward the
necessity for the strong communication of accounting information more than
five decades before (Lee, 1982). Successive studies reprimanded the
profession for ignoring the communication's purposes (Parker, 1989; Andrew
& Sigband, 1984). The repetitively low readability of accounting forms
6

directed to the result that the outcomes were indicative for the
requirement for corrective writing (Courtis, 1986, p.292).
Accounting is not the only profession that distributes information that
unprofessional readers may have trouble in grasping. There have been
substantial discussions around the particular benefit and drawback of using
supposed basic language in the legal profession *(Butt, 2002) and attention
towards the poor readability of documents circulated to patients by the
medical profession (Elliott, 2007). Additionally, accounting is in the
displeasing situation where decisions between precision and accurateness
may be compulsory. The Australian Conceptual Framework identifies the
innate challenges in the transmission of the complex nature of information in
a comprehensible form. It directs experts that information about composite
matters should not be omitted just on the grounds that it may be too difficult
for certain users to comprehend (Framework for the Preparation and
Presentation of Financial Statements, Paragraph 25, AASB, 2007). It is
imperative that the profession treads a tightrope between providing
understandable information and the risk integral in user misunderstanding
happening due to over explanation. Regardless of this, the want for
modification was possibly most extraordinarily established by the Security
and Exchange Commissions (SEC) in the Plain English rule (SEC, 1998, p3). The SEC necessitates that confession in catalogue/reports be prepared
with reference to a new Style of thing and writing that investors can read
and understand quickly and easily (Reinstein and Houston, 2004).
The Pragmatic Pace of Acceleration of Accounting Communication:

Pragmatic, an accelerating of the step to reform in accounting literacy

to integrate communication skills. In a challenge to accomplish the
Australian professional bodies direction that the ability to communicate
clearly and precisely is a vital skill, accounting mentors are initiating an
increased stress on accounting learners communication expertise (Williams,
1993). Moreover, the aggregate research on web-based communication of
accounting information may provide insights into accountings potential to
adapt to satisfy the communication necessities of its user.
A Media Richness Theoretic Viewpoint:

This study discussed upon media richness theory to search and inform
the findings with respect to SMEs chosen methods of communicating with
their accountant and the communication tactics accountants implement
within SMEs, as well as the delimitation between written and verbal
7

communication which are explored in this paper. Media Richness Theory

(MRT) was measured appropriate to enable understanding of communication
questions being researched (Daft & Lengle, 1984).
Media richness as a mediums capability to practice rich information and
considered a medium to be rich if it can overcome different F.O.R or clear
ambiguous issues to change understanding in a sensible way (Daft & Lengel,
1986, p.560). This has been defined as a media richness pyramid (Davison &
Warren, 2009). Spoken and printed media are ranked in order of richness,
depending on their capacity to assist a message received process vague
information (Wheeler & Arunachala, 2009). It has studied the standards
which define a mediums intrinsic richness, identified which contain medium
capacity to provide the feedback, authentication, and exactness of the
message, as well as medium, and whether the variation of languages the
medium delivers though numeric language is suitable for conveying
computable information. Ordinary language, on the other hand, may
communicate a diversity of senses and enable understanding of a wider set
of ideas (Vickery etal.s, 2004). Moreover, Daft and Lengels original
framework classified five media in descending order of richness; i.e. face to
face communication, telephonic, personal written communication,
impersonal written communication and digital media communication. The
successive studies show that the Visual-Audio communication possesses
high media richness, whereas digital media, including e-mails, retain
moderate to high media richness ability. For example, e-mail permits
comparatively prompt reactions to questions and desires for interpretation
and delivers the message to the sender with the ability to attribute
supplementary documents which may decrease vagueness. The initial
research on web-based communication, or e-communication, manages that
it is a possibly richer medium than conventional media (Cho et al., 2009).
The classified face to face and telephonic communications as the
mediums holding the highest richness, compared to the low and moderate
richness of printed media (Daft and lengel, 1986). This richness curtails from
the media providing abrupt feedback, to indorse understandings between
the parties who are communicating, and the use of personalized and natural
language, including tone of voice during the communication course. This
form of language may provide valued non-verbal cues as another source of
information (Peterson and Stratemeyer, 2004). Other factors which are likely
to determine media choice include the comparative cost of information

exchange through verbal and printed media and the organization of the
communication strategy (Dennis et al; Otonodo et Al. 2008).
Media richness and media choice have been the subject of significant
research and scholarly discussions (Kock, 2015). For instance, assessment of
media richness theory debates that the propagation of electronic
communication forms has weakened the currency of the media richness
hypothesis; a hypothesis which was developed to evaluate conventional
communications methods, which precede the internet and the advent of
web-based communication (El-Shinnawy& Markus, 1997). Further, a division
of research in the information system discipline has questioned the ability of
the media communication strategies, which are progressively engaged by
Small and Medium Organization (Dennis et al; Otonodo et Al. 2008).
However, these perspective are recognizing that they are beyond the scope
of this study, which is circumscribed to the direct communication between
accountant / management of SMEs.
METHODOLOGY:
The main purpose of this research study is to observe the accounting
communications inclination of SMEs and the impact of these inclination on
the performance management and decision making inside the SMEs. The
objectives proceeded with mixed methodologies, applying both quantitative
and qualitative approaches. The mixed methodology approach was
reasonably elected for the following basic reason. Further, to judge the
nature and scope of SMEs preference and object, the study goal required a
strong relation between the management (i.e. manager/ accountants) and
SMEs. It is through this mixed methodology that a profounder set of visions
into this communications issue can be attained. Investigation of the data
from questionnaires reveal the interview reactions of protagonists, which
play a substantial role in the issue being researched, have been assessed as
being a corresponding research method (Horton, 2004). Thorough a mail
questionnaire, proof of the surveyed SMEs communication preference was
acquired. The questionnaires conclusions informed the interviews which
were subsequently conducted with a sample of Manger, Accountants & Other
staff of SMEs; an approach consistent with the conceptual framework, which
proposes the use of a mixed methods research design.

Sampling:

In the first stage, the database of more than 200 SMEs was acquired
and keeping in line with that, a sample of 200 questionnaires, including both
non-responses and impracticable, was essential to obtain an adequate
number of usable responses to facilitate this meaningful analysis (Walker &
Brown, 2004). Thus, a total of 18 practices were randomly distributed and
the profile of the participating practices is summarized below (see Table-I).
Table-I. Profile of Participating practices:
Location
metropolitan
Regional
Participant
Practice size

13

1 20

21 50

Greater than 50

(employees)*
8 and administrative
6
* Practice
size included accounting
staff

The Questionnaire:

The questionnaire comprised of sections which required:

Respondents demographic details;
Relative information about the frequency of and the reason for
communications between the surveyed SMEs and their accounts; and
Respondent SMEs preferred methods of communicating with their
accountant.
The respondents were asked to rank their communication preferences using
a five-point Likert scale with the anchors being least preferred and most
preferred. This number of categories provides significant outcomes and its
simple to comprehend, diminishing the risk of respondent error (Neuman,

10

2003). The communications methods evaluated in the preference section of

the questionnaires encompassed three written and two verbal methods. The
written methods were financial reports / statements, written management
reports / letters, e-mail message and newsletter distributed by SMEs. The
verbal methods were face to face meeting at SMEs premises and telephone
discussions.
While it was considered that this was likely to encompass the range of
methods used by the stakeholders, respondents were questioned to identify
other unforeseen methods. Respondents were also given the choice of
naming if their accountant did not use a method of communication. Hence,
the risk of non-response and respondent naming a preference for a method
their accountant did not apply was condensed.
Semi-Structure Interviews:

Interviews were accompanied with the 10 experts who agreed to be

interviewed. The semi-structured interview style was assumed. This style has
been termed as a possible balance between fixed response interviews, which
limit

interviewees

replies,

and

possibly

unmanageable

open-ended

interviews (Patton, 2002). A schedule comprising relevant subjects and

interrogations was planned to escort each interview. The questions were
pretested on accountants and managers inside SMEs. The final version of the
program integrated the theme listed below (see Table-II).
Table II. Semi-structured interview themes
The observations in relation to SMEs preferred methods of communication.

11

The

observations

about

Respondent

SMEs

preferred

methods

of

communicating
with their accountant
through
accountants
newsletter.
What
impact performance
management
and decision
making
have on SMEs
preferred methods of communicating with their accountant.

The semi-structure interview was conducted to develop investigation

techniques, promoted in the qualitative research literature, to illuminate
interviewees responses and allow responses to be conferred in more depth.
Interviews were recorded and write down to enable thematic analysis of the
text to be commenced. Recording was preferred to writing notes as it
provided a complete record of the discussions and reduced the risk of
responses being misconstrued.
QUESTIONNAIRE RESULTS
The results of the questionnaire completed by managers, accountant,
and other staff with different SMEs are now reported. In addition to the
findings about the preferred method of communication of different SMEs with
their accountants in framework, respondents provided insights into the
frequency and reason of communication between stakeholders and the
communication methods that accountants used. This section commences by
discussing these appropriate findings and communication outlines. The
communication outline includes the number of times a year respondents are
communicated with their accountant and the communication methods
utilized (see Table-III).

12

Table-III. Frequency of communications of SMEs with their accountants

Incidence of communication per annum (% of
Method
Written communication

respondents)
Nil
1

2-5

6 - 10

More than
10
27.4
12.3
5.7
More than

e-mail messages
Documents and forms
Newsletters

25.5
0.0
40.6

5.7
15.1
17.9

29.2
52.8
29.2

12.3
19.8
6.6

Verbal communication

Nil

2-5

6 - 10

Telephone discussions
Meetings at accountants

2.8

1.9

40.6

18.9

10
35.8

14.2

20.8

50.9

9.4

4.7

office
As illustrated in the above table, respondent SMEs nominated their preferred
methods of communicating with their accountant. The aforementioned Two
verbal and three written communications methods were included in the
questionnaires. In Table-III, the range/frequency of the communication
performed either verbal or written in percentage and classified the
information according to incidence. For instance, in e-mail messages, 25.5
organization

are

not

preferred

e-mail

messages

as

accounting

communications within SMEs. Whereas, 27.4 organizations preference were

more than 10%.

Table-IV. SMEs preferred communications methods

Preference rating (% of respondents)
Not
1
3.8
8.5
1.9

Financial reports/statements
e-mail messages
Meetings at accountants office
13

2
4.7
3.8
9.4

3
4
27.4 15.1
22.6 14.2
17.9 15.1

5
39.6
38.7
46.2

9.4
12.3
9.4

Telephone discussions
Newsletters

0.9
25.5

1.9
19.8

20.8 32.1
21.7 9.4

43.4
2.8

0.9
20.8

The scrutiny of the Likert rating in Table-IV suggested that meeting at their
accountants offices and telephone discussion were respondents preferred
communication methods. Weighted average and mean ratings concerning
respondents communication preference were calculated.
Both measures were based on the least preferred method being
assigned one point, ranging to the most preferred method being allotted five
points. Thus, the weightings were reliable with the Likert scale used in the
questionnaires (See Table-VI).
Table-V: SMEs preferred communications methods weighted average and
mean ratings
Method
WA
Mean
Telephone discussions
437.0
4.16
Meetings at accountants office
388.0
4.04
Financial reports/statements
375.0
3.91
e-mail messages
354.0
3.81
Newsletters
193.0
2.30
In above Table-V, the statistical analysis shows the weighted average of the
preference communication and mean-wise rating. Here, the best preferred
method in written communication is financial reports/ statements i.e. 375
and

mean-wise

rating

for

this

method

is

3.91.

Further,

in

verbal

communication, telephone discussion is remained top priority.

INTERVIEWS RESULTS
The semi-structured interviews were conducted from different SMEs to
comprehend the preferred methods of communications and how they
14

compressed the performance and decision making inside the SMEs. The
interviews identified face to face meeting, telephone discussion and e-mail
as SMEs preferred methods of communications. The majority of the
interviewees established that verbal communication was most likely to
decrease the use of technical language and terminology by accountants and
interviewees

considered

that

communication inside SMEs.

this

increases

the

appeals

of

verbal

An interviewee believed that face to face

meeting has direct impact on the performance and decision making, as it is

allowed

for

quick

and

direct

communication

with

the

accountants.

Furthermore, the accessibility and convenience to telephone communication

also aids in decision making as it is easily accessible everywhere. Another
practitioner related a generally held opinion among the interviewees that
telephone discussions lacked the visible interaction nature of face to face
debate; therefore, it lapses the performance visibility and effect the actual
decision making.
Furthermore, each interviewee selected e-mail as a SMEs preferred
written communication method of communicating with their accountant.
Interviewees noted that e-mail is fast, quick, and easily accessible
everywhere. It is far better way of written communication and SMEs
perceived their accountant was accessible to assist them.
DISCUSSION OF FINDINGS:
The results show that telephone discussions, e-mail and documents,
and forms are the most commonly used methods of communication between
15

the respondent SMEs and their accountants (see Table-III). Newsletters are
the least frequently used communication. According to the media richness
theory, the verbal mediums are intrinsically richer mediums, with a higher
capacity to communicate the possibly unclear messages present in the
accounting and tax information, which accountants communicate inside the
SMEs. Hence, it affects the performance and decision making.
Furthermore, the analysis draws attention to enable the strengthening
methods concerning the use of face to face communication, as it is a valued
source of information for accountant through perceiving. As Telephone
discussion is pointed out the most preferable method of communication as a
non-verbal

indications

focus

it

for

telephone

discussions

with

their

accountant but it involves low devotion. However, newsletters have

developed into an important marking method used by many SMEs due to
their low preference rating. This may call into question the utility of
accountants investing in newsletter as a promotion strategy.
The interviewees report that growth-leaning SMEs, who are mainly
inspired by completing ultimate objectives, are likely to demonstrate a high
level of interest in using accounting information. The specialist strives to
accept communications approaches which satisfy the communication needs
of SMEs by altering the format, style, and length of the documents and avoid
using technical terms. Media richness theory suggests that relatively richer
verbal media is more likely to reduce uncertainty and attain a common
understanding between the stakeholder to the communication procedure

16

(Daft and Lengel, 1986). Thus, the theory argues that the specialists
attempts to boost the clarity preference will fail unless the documents
convey practically upfront information. To reward for partial utility of their
written communication, the interview results propose that accountant are
endeavoring to improve their enriched performance and decision making as
well.
CONCLUSION:
The purpose of this paper was to research the influence of SMEs
communication preference on the performance of management decision
making with in the SMEs. Through exploring these issues, the paper aimed to
contribute to the understanding of accounting's ability to fulfill the
communication needs of its user (i.e. stakeholders). Mostly in SMEs, there is
verbal communication style opted by accountants. In order to authenticate
the value of accounting communication inside the organization, data was
collected geographically for the metropolitan and regional area and more
than 200 SMEs were highlighted to justify the theory. Due to the limited
nature of the interview samples, no entitlement is made that the
interviewees are, in a statistical intellect. Furthermore, the business which
has less than one-year operations were represented and kept under attention
in sample which completed the questionnaires. Likewise, variances have
been encountered in the sample of other recent studies of SMEs which
managed mail questionnaires. Other demographics groups, in relation to

17

business size with respect to number of employees and business age were
well represented in the sample.
The studys results designate that accountants are attempting to
satisfy the communication requirements for better performance economically
and financially and for further decision making inside SMEs. Further, research
which focuses on the obligation, perception and liking of this group of
unexperienced

owner-manager

would

questionably

provide

understanding of the accountant/SMEs communication interface.

18

more

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