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)

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:	Faculties > Social Sciences > Kent Business School > Accounting and Finance
Depositing User:	B. Rutherford
Date Deposited:	12 Nov 2013 16:45 UTC
Last Modified:	29 May 2019 11:19 UTC
Resource URI:	https://kar.kent.ac.uk/id/eprint/36250 (The current URI for this page, for reference purposes)