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.
reporting as communication. It provides scope for examining the features of the reporting
and integrated way, embracing both technical and social dimensions. This paper discusses
financial reporting. Relevant features of the approach include financial statement
situated communication; intertextuality; and structural dynamism. A genre-based
and substantive levels, which are explored in the paper, and may ultimately offer
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) |
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