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A genre-theoretic approach to financial reporting research

Rutherford, Brian A. (2013) A genre-theoretic approach to financial reporting research. British Accounting Review, 45 (4). pp. 297-310. ISSN 0890-8389. (doi:10.1016/j.bar.2013.06.006) (The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided) (KAR id:36250)

The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided. (Contact us about this Publication)
Official URL:
http://dx.doi.org/10.1016/j.bar.2013.06.006

Abstract

A genre is a category of texts marked out by the conventions employed in their production.

A genre-theoretic approach draws out the complex, subtle and elusive nature of financial

reporting as communication. It provides scope for examining the features of the reporting

process that contribute to its complexities and subtleties in a systematic, comprehensive

and integrated way, embracing both technical and social dimensions. This paper discusses

aspects of genre theory, as employed in discourse analysis, and their application to

financial reporting. Relevant features of the approach include financial statement

composition as a challenging process; knowing users; an engaged discourse community;

situated communication; intertextuality; and structural dynamism. A genre-based

approach has a number of implications for financial reporting research, at both methodological

and substantive levels, which are explored in the paper, and may ultimately offer

the potential for integrating market-based and interdisciplinary work together with the

best of the classical tradition.

Item Type: Article
DOI/Identification number: 10.1016/j.bar.2013.06.006
Uncontrolled keywords: Discourse community Financial reporting as genre Genre theory Intertextuality Situated communication
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Divisions > Kent Business School - Division > Kent Business School (do not use)
Depositing User: Brian Rutherford
Date Deposited: 12 Nov 2013 16:45 UTC
Last Modified: 16 Feb 2021 12:49 UTC
Resource URI: https://kar.kent.ac.uk/id/eprint/36250 (The current URI for this page, for reference purposes)

University of Kent Author Information

Rutherford, Brian A..

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