A genre-theoretic approach to financial reporting research

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.