A genre-theoretic approach to financial reporting research

作者：Rutherford Brian A^*

来源：British Accounting Review, 2013, 45(4): 297-310.

DOI：10.1016/j.bar.2013.06.006

• Discourse community
• Financial reporting as genre
• Genre theory
• Intertextuality
• Situated communication

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.

• 出版日期2013-12