accounting discourse

Si se acepta que la contabilidad es un lenguaje y que como tal puede reproducir la ideología, en ese artículo se pretende reflexionar acerca de cuáles son las estrategias discursivas que utiliza la contabilidad con el fin de constituirse en legitimadora de los modelos económicos dominantes. A partir del aporte de diversos investigadores en el área del análisis crítico y del análisis crítico del discurso contable, así como a partir de algunos conceptos derivados de temas concernientes a la realidad económica colombiana, se concluye que dentro de la contabilidad operan diversas estrategias discursivas, las cuales repercuten directamente en la formación de los contadores públicos.

If one accepts that accounting is a language, and as such can play ideology, in this article aims to reflect on what are the discursive strategies used by accounting to become legitimizing the dominant economic models. Since the contribution of various researchers in the field of critical analysis and critical discourse analysis of accounting, as well as from some concepts derived from issues concerning the economic situation in Colombia, it is concluded that within the various discursive strategies operating accounts, which directly affect the training of public accountants.

This paper attempts to analyze a piece of writing written by Saudi student in public schools which is problematic in terms of cohesion. The analysis is based upon the work of Halliday and Hasan (1976) and others such as Hoey (1991). The cohesive devices are defined, described and a framework of analysis is developed to investigate the writing with attention to grammatical and lexical cohesion. The student’s writing quality is then judged according to the problems showcased by lack of cohesion. Instructors’ role is perceived in dealing with cohesion in students’ writing.

This study was aimed at investigating the types of theme and the pattern of thematic progression in students’ recount texts. The research was a descriptive qualitative research. It was conducted at SMP Maria Goretti Kabanjahe in North Sumatera. The subjects of the study were 35 students at ninth grade. The data were collected using documentation technique. The procedures of the analysis were: separating a text into clauses, identifying and classifying the types of theme of every clauses, and  identifying and classifying the pattern of thematic progression of the texts. There were 310 clauses found in the students’ writing. The findings showed that there are four types of theme in the students’ recount texts, namely: Unmarked Simple Theme (177/57%), Marked Simple Theme (6/2%), Unmarked Multiple Theme (97/31.4%), and Marked Multiple Theme (30/9.6%). In addition, the patterns of thematic progression found were Constant Theme Pattern (47/88%) and Simple Linear Pattern (5/12%). Keyword: ...

This study aims to investigate the use of cohesive devices in students’ expository writing. In particular, the study focuses on types of cohesive device used by the students and how cohesive devices contribute to their writing. This study employs qualitative research through a case study design. Public senior high school in Kuningan is chosen as the site for this study. Nine students of twelfth grade are involved in the study as the respondents. Documents of nine students’ expository writings are the data of this study. The data are analyzed by using the concept of cohesive devices proposed by Halliday and Hasan (1976) which covers reference, substitution, ellipsis, conjunction, and lexical cohesion. Analyses show that the respondents only use four cohesive devices in their writing i.e. reference, substitution, conjunction, and lexical cohesion. These devices also contribute to the process of keeping track of the participants, avoiding repetition and text redundancy, enhancing logic...

The use of cohesive devices in academic discourse not only improves the quality of writing but also enhances our learning experiences. This study aims to explain how the multimodal accounting discourse is constructed by postgraduate business students through the cohesive ties. Halliday and Hasan’s and Halliday’s cohesion analysis schemes were employed in the systemic functional multimodal discourse analysis (SF-MDA) of the cohesive devices in the multimodal accounting texts. The schemes are based on systemic functional linguistics (SFL) which suits the context of this study as it considers language as a social semiotic resource for making meaning. Its linguistic tools are capable of explaining the way we construct and make meanings. The SF-MDA findings showed the first and most frequently occurring cohesive device type in the orthographic texts was lexical cohesion, in particular repetition of the same lexical items, followed by reference and conjunctions. Lexical cohesive devices w...

Thematic progression plays a vital role in organizing the information in a text and in enabling it to be understood and communicated effectively. Studies of multimodal business discourse have been confined to workplace contexts, and across the fields of management accounting, marketing, and finance. Based on Halliday’s (2014) analytical tools of systemic functional linguistic (SFL) and Kress and van Leeuwen’s (2006) analysis of images, an Systemic Functional Multimodal Discourse Analysis (SF-MDA) was conducted to explore THEME and INFORMATION structure in five international students’ texts in a key topic in accounting, namely financial statements. The participants are first-year Master of Commerce Accounting Saudi students enrolled in the Accounting Concepts and Methods module at an Australian university. The findings of the SF-MDA revealed the frequency of Theme reiteration and the linear Theme pattern in financial statements. The first pattern is employed in accounting tables to l...

The main problem faced by EFL students in writing English texts includes the difficulties to produce a cohesive and coherent text that it seems necessary to show how the tools of Theme and Rheme can be used to help construct the students' good English writing. This study aimed to find out the types of thematic progression patterns in each clause of the recount texts written by students and the dominant pattern of thematic progression revealed from the texts. The research design of this study is a qualitative method which employed the study instrument of the students' recount texts at class IX of SMAN 2 Langsa, Aceh. A content analysis approach by using a Theme and Rheme framework generated from a theory of Systemic Functional Linguistics (SFL) was used to analyze the thematic progression patterns on the students' recount texts, which included several steps: reading the student's texts, identifying the theme and rheme of every clause of the student's text, describ...

El discurso de la retórica pretende intervenir en los intereses particulares de otras personas y convencer con sus criterios. La retórica se caracteriza por influir en un auditorio para alcanzar un fin particular. A partir de este concepto, la investigación tiene como objetivo analizar la influencia de la retórica en el concepto de activo, para esto se realizó una investigación documental de diversas obras y artículos, donde se pudo observar los alcances de la retórica en la contabilidad, en los estándares de normas internacionales y, de esta manera, establecer la postura de esta investigación y finalizar con algunas reflexiones.

Abstract
The use of cohesive devices in academic discourse not only improves the quality of writing but also enhances our learning experiences. This study aims to explain how the multimodal accounting discourse is constructed by postgraduate business students through the cohesive ties. Halliday and Hasan’s and Halliday’s cohesion analysis schemes were employed in the systemic functional multimodal discourse analysis (SF-MDA) of the cohesive devices in the multimodal accounting texts. The schemes are based on systemic functional linguistics (SFL) which suits the context of this study as it considers language as a social semiotic resource for making meaning. Its linguistic tools are capable of explaining the way we construct and make meanings. The SF-MDA findings showed the first and most frequently occurring cohesive device type in the orthographic texts was lexical cohesion, in particular repetition of the same lexical items, followed by reference and conjunctions. Lexical cohesive devices were higher in the tables than in the orthographic texts. Conjunctions were only employed in the
orthographic texts to signal extension and enhancement relationships. One of the key features that characterize financial statements is the abundance of implicit hierarchically networked lexical ties that bind the separate lexical strings, thereby organizing the discourse of financial statements. The results contribute to our understanding of the complex multimodal meaning-making processes in accounting discourse.

Thematic progression has a significant impact on the organization of texts; hence a text is understood and communicated effectively. Studies of multimodal business discourse have been confined to workplace contexts, and across the fields of management accounting, marketing, and finance. Based on Halliday's analytical tools of systemic functional linguistics, a Systemic Functional Multimodal Discourse Analysis (SF-MDA) was conducted. Kress and van Leeuwen's 2006 approach to the analysis of the grammar of images was also employed in the SF-MDA in order to explore THEME and INFORMATION
structure in five international students' texts in a key topic in accounting, namely financial statements. The participants were first-year MA accounting Saudi students enrolled in an accounting module at an Australian university. The results revealed the frequency of
two thematic progression patterns in financial statements: constant and linear. The first pattern is employed in accounting tables to list the corresponding numerical values. The SF-MDA findings of the balance sheet correspond with Kress and van Leeuwen's 2006 compositional zones interpretations. Thematic progression patterns can be emphasized in English for Business Purposes (EBP) courses since it has a major effect in maximizing students' writing.

Resumen:
Las metáforas que enriquecen el discurso contable son dispositivos comunicacionales que se aplican a diversos referentes que objetivan el mundo contable y, con base en el lenguaje, permiten construir diversas definiciones e interrelaciones; igualmente, con base en éstas, se desarrollan los procesos de conocimiento, investigación, formación, regulación y práctica contables. Yuxtaponer los sentidos a través de identidades como las metáforas, es un recurso intelectual que le permite a la Contabilidad, como disciplina, identificar el mundo real, construir conocimiento, formar a los profesionales contables, desarrollar la regulación y transmitir sus mensajes a los stakeholders. En este documento se realiza una aproximación a las metáforas en uso por parte de los contables (estudiantes y profesionales) en su quehacer discursivo, con el fin de reconocer colectivamente los aspectos esenciales que hacen parte de la cultura contable; se analiza el discurso en torno a diez conceptos, a  saber: lo contable, contabilidad, teoría contable, práctica contable, sistema contable, proceso contable, realidad contable, ente contable, formación contable e información contable. Se presentan los resultados de la encuesta realizada a una muestra intencional de estudiantes y profesionales contables, en el período comprendido entre marzo y abril de 2013.

Abstract:
The metaphors enriching the accounting discourse are communication devices which are applied to diverse referents that put in objective terms the accounting world, and based on the language, they allow constructing diverse definitions and interrelations. Likewise, based on them, knowledge processes, research, training, regulation, and accounting practices are developed. Juxtaposing the senses through identities like
metaphors is an intellectual resource that allows Accounting, as a discipline, to identify the real world, build knowledge, train the accounting professionals, develop the regularization, and convey their messages to the  stakeholders. In this paper an approach to the metaphors used by accountants (students and professionals) in their discursive work is performed, in order to collectively recognize the essential aspects that are part of the accounting culture; discourse on ten concepts is analyzed, namely: the accounting, bookkeeping, accounting theory, accounting practice, accounting system, accounting process, accounting reality, accounting entity, accounting training and accounting information. The results of the survey conducted on a purposive sample of accounting students and professionals in the period between March and April 2013 are presented