Genre analysis of tax computation letters: How and why tax accountants write the way they do (original) (raw)
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The linguistic and the contextual in applied genre analysis: The case of the company audit report
By means of an analysis of the genre of the audit report, this study highlights the respective roles of linguistic and con-textual analysis in genre analysis, if the results are to be of maximum use in ESP course design. On the one hand, based on a corpus of current and authentic written auditors' reports produced in a large international Hong Kong accounting firm, the study explores how communicative purposes are achieved through the systematic schematic structuring and linguistic realisation patterning of the genre. On the other hand, through a more ethnographic analysis of the context of production, the study investigates the respective roles of templates and original writing in the production of such reports. The texts analysed and the auditors observed and questioned show that, although the use of templates is widespread, there is, in fact, some original writing involved in drafting the reports, especially in reports which draw attention to irregularities in the accounts reviewed (qualified reports). The study also finds that although the reports are written in English, a mix of languages (English, Cantonese and Putonghua) is used by the members of the audit team in their production. The implications of the findings are highlighted, with suggestions on how language trainers can focus on particular sections of the audit report in order to help auditors write better. The overarching conclusion of the paper is that the linguistic and contextual approaches to genre analysis can complement each other effectively. Co-author: Alina Wan
Financial Statement: Language View Points using Genre analysis
ECOMA: Journal of Economics and Management
This research article examines accounting statements from the perspective of genre analysis and language usage. By applying genre theory and linguistic analysis, we aim to explore the various language viewpoints employed in the construction of accounting statements and their implications for financial communication. Through a comprehensive review of relevant literature and a qualitative analysis of a sample of accounting statements from several Europe countries, US, Asia and Africa, we identify and categorize different genres within the accounting domain. We investigate how the choice of language structures, lexicon, and rhetorical devices within these genres influence the representation of financial information and shape the perceptions of stakeholders. In addition, we investigate the potential impact of linguistic differences in accounting statements on information transparency, correctness, and comprehensibility. The study's findings contribute to a better understanding of th...
Using a multi-dimensional methodology, this study examined language use in an educational institute as a professional practice. It examined the genre of business letters, memorandums, faxes, emails, documents, noticeboard notes and face-to-face and telephone conversations in their institutional context. It strived to find how these genres are constructed and why they are constructed in that way. After examining the institutional practices, on the one hand, and the 'genre system' used in the Institute, on the other, it was found that the institutional practice in the Institute influenced the language used. It was also found that email genre invaded and overlapped with the communicative intentions of all other genres and practices. The email messages invaded the generic integrity of other genres, which was reflected in the framing structure, the purposes of the communication, and language use.
Journal on English Language Teaching and Learning, Linguistics and Literature, 2020
The appropriateness of teaching materials is one of the essential components in gaining the maximum input of knowledge to achieve the success of a language learning. In terms of teaching English for specific purposes, the contextualized material is a prerequisite to encourage the learners' productivity in using the language. Therefore, the present study sheds light on English teaching material needs of accounting students at IAIN Surakarta and the challenges that accounting students face to fulfil the needs. Descriptive qualitative was employed in this study by administering Focus Group Discussion (FGD) and web-based survey to the first-year accounting students who had finished English for Specific Purposes course as the participants. Semi-structured interview was also conducted with the English lecturers and the head of accounting department to enrich the data. The data were analysed by transcribing the results of FGD and semi-structured interview and describing the questionnaire results as data triangulation. The findings of this study showed that contextual English teaching materials are strongly needed by accounting students to enhance their language production. Moreover, there are some insights from the participants related to the ideal teaching materials for accounting students. These findings offer practical insights in designing a representative teaching material for accounting students to equip them with outstanding language skills in accounting field. Introduction The preliminary observation of the teaching English at accounting department of Institut Agama Islam Negeri (IAIN) Surakarta indicated that the English materials slightly fulfilled the students' needs of language skills. It was hypothesized that the language materials was about general English rather than
After a brief review of the concepts of genre and text type, this paper will focus on the constraints exerted by genre conventions underlying the translation of professional genres from English to Chinese or vice versa, and further demonstrate how this grounded genre analysis can be applied in such translation practice. Then it will discuss some implications for professional translator training, and in particular for the financial translation of Interim/Annual Reports, an area that will magnet increasing importance following China's entry into the WTO.
EAP, Business English and Swales' approach to genre analysis
Es Revista De Filologia Inglesa, 2008
One of the most influential genre scholars is John Swales. His 1990 book Genre Analysis is a point of reference in the field and he is considered one of the most widely respected and cited researchers. The aim of this article is to demonstrate how John Swales' approach to genre analysis, which was originally designed to research English in academic and research settings, can also be used for the textual analysis of occupational genres. The theory he develops in his latest two books (1990, 2004) focussing on discourse community, methodology and genre will be considered and applied to an occupational research corpus.
Portuguese for Audit and Accounting: Variability in the Monomial Structure
Mìžnarodnij fìlologìčnij časopis, 2021
The paper considers Portuguese for Audit and Accounting as a specific domain of knowledge and studies the terminological expressions, or terminological collocations, subject to Chernovaty's classification of terms, or according to Chaika (2019, 2020), linguistic monomials as set term clusters in relevant terminologies, or languages for specific purposes (LSP). In order to demonstrate the application of methodology, this time it is Portuguese for Audit and Accounting, which serves to meet the objectives of the current study. The paper aims to reveal certain approaches to analyse the structure of the monomial in linguistics. Such approaches vary from the structural analysis of the set term cluster (monomial) by the number of components / elements in the structure, morphological class of the head term in the monomial structure, to their role in a sentence under a professional setting, as well as syntactic patterns as basic units of syntax, which are logically, grammatically, and semantically arranged. The result is unique inseparable conceptual (semantic) value of such monomials in Portuguese for Audit and Accounting. The list of approaches to study and analysis of the designated field and the respective material is not exhaustive. The examples of monomials in Portuguese for Audit and Accounting are selected from the Glossary of Terms, the Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements validated by the International Auditing and Assurance Standards Board (IAASB). It is revealed that distinct similarities identified in the course of work with Portuguese for Audit and Accounting may take to relevant classifications attributable with the same set of criteria for the Ukrainian, English, German, Spanish languages as representatives of the Slavic, Germanic, and Romance families. The further prospect lies in performing comparative and contrastive analyses of the mentioned language material in respective LSP corpora.
Written Communication across Cultures: A Sociocognitive Perspective on Business Genres
Journal of Pragmatics, 2007
Yunxia Zhu's Written Communication across Cultures: A Sociocognitive Perspective on Business Genres is an ambitious attempt to bring together insights from genre analysis, crosscultural communication, pragmatics and contrastive rhetoric in the understanding of business genres in English and Chinese cultures. Specifically, it aims to adopt a sociocognitive perspective in viewing genre knowledge and conventions. The intention is to make a theoretical contribution to business genres across cultures through building a ''sociocognitive contrastive system''. The book covers three types of what Zhu calls ''business genres''-sales letters, sales invitations and business faxes-collected from Australia/New Zealand and mainland China to represent in a broad sense English and Chinese cultures, respectively. Zhu as a Chinese researcher sees the incorporation of Chinese rhetorical traditions and concepts in the understanding and explaining of Chinese business genres as one of the strengths of her approach. The book begins with a broad tour of communication across Western and Chinese cultures. Zhu first reviews Kaplan's (1966) pioneering work on contrastive rhetoric, with other relevant work in the area. She then moves on to rhetorical traditions, introducing Aristotle's three persuasive appeals, ethos, pathos and logos, and juxtaposes them with the Chinese concepts qing and li (which she interprets as the ''emotional approach'' and ''logical approach'', respectively). Intercultural theories by Hall (1976) and Hofstede (1991) are then touched on, followed by a brief review of cross-cultural pragmatics and the notions of face and politeness. Alongside these, she introduces such Chinese concepts as mianzi and lian (two distinct concepts of face) and guanxi (relationship-building or connections), to give the Chinese perspective on pragmatics and business communication. Zhu next reviews the literature on the study of genre, presenting in particular the sociocognitive perspective (Berkenkotter and Huckin, 1995) and highlighting genre as the relevant ''social stock of knowledge'' (Berger and Luckmann, 1966), which she considers to be an important concept in understanding the dynamic and culture-specific nature of genres. The role which sociocultural, economic and technological contexts play in understanding how genres evolve and in comparing genres across cultures is acknowledged. Again, a Chinese perspective is provided. The Chinese categorization of gongwen (''official letters'') into shangxing (''the subordinate writing to the superior''), pingxing (''equals writing to each other'') and xiaxing (''the superior writing to the subordinate'') is introduced. Other Chinese concepts reviewed include those found in Liu Xie's fifth-century work The Literary Mind and the Carving of Dragons and modern ones developed in the last few decades in the area of Chinese yingyongwen (''practical or professional genres''), which includes gongwen among others.
Journal of Literature, Languages and Linguistics, 2015
The study aims at analyzing generic features of business correspondence transcribed by non-native and native employees. The purpose is to underscore mutual differences to develop business writing competence of the non-native employees presently working in a Pakistani organization but likely to be shifted in a foreign setting. The text comprised 20 Quotation call letters (hence forth, QC letters) collected from both present and target situation and analyzed by applying a genre-based approach established by Swales (1990) and Bhattia (1993). The specific moves and steps in both varieties of text were identified and classified separately. The rhetorical structure of QC letters written by Pakistani employees comprised three major moves: Quotation call - Item description - Terms and conditions, further realized in several steps. The rhetorical structure of QC letters of native variety consisted of four major moves: Quotation call - Item description - Technical specification - Terms and co...
The use of SFL genre theory for the analysis of students' writing skills in ESP
Revista Espanola De Linguistica Aplicada, 2013
This paper presents the findings of the SFL-based genre analysis of a corpus of UNED students' essays. This analysis has revealed the existence of certain types of lexico-grammatical errors which have been subsequently grouped into categories corresponding to the three macro-functions. The claim is that a genre-based approach within SFL can help to highlight the difficulties in writing for those learning Business English as an L2. Explicit modelling of the target genre, with scaffolding of the generic structures, could help writers to produce more effective and accurate texts in the future. Thus, with better control of the canonical forms of the genre, they could start to be more unconventionally creative, but within the language system.