Financial  Statement: Language View Points using Genre analysis

Marselinus Asri

doi:10.55681/ecoma.v1i2.13

Authors

Marselinus Asri Universitas Atma Jaya Makassar

DOI:

https://doi.org/10.55681/ecoma.v1i2.13

Keywords:

Financial statement, Language, Genre analysis

Abstract

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 the relationship between language and accounting procedures, giving light on the function of genre analysis in improving financial reporting efficacy and encouraging communication efficiency in the accounting industry.

Downloads

Download data is not yet available.

References

Abd-Elsalam, O. H., & Weetman, P. (2003). Introducing International Accounting Standards to an emerging capital market: Relative familiarity and language effect in Egypt. Journal of International Accounting, Auditing and Taxation, 12(1), 63–84. https://doi.org/10.1016/S1061-9518(03)00002-8

Baldvinsdottir, G. (2021). The validity of management accounting language games – A pragmatic constructive perspective. British Accounting Review, 53(6), 101039. https://doi.org/10.1016/j.bar.2021.101039

Belcher, D. D. (1995). Academic writing for graduate students. English for Specific Purposes, 14(2), 175–179. https://doi.org/10.1016/0889-4906(95)90003-9

Cabrera, J. C. M. (2020). Iconicity in Language: An Encyclopaedic Dictionary. In Analisis pendapatan dan tingkat kesejahteraan rumah tangga petani.

FASB. (1978). Statement of Financial Accounting Concepts No . 1. 1, 1–28.

FASB. (1985). Statement of Financial Accounting Concepts No . 6. 3(6).

Floyd Beams. (2018). Advance accounting. https://www.ptonline.com/articles/how-to-get-better-mfi-results

Graham, C. (2013). Teaching accounting as a language. Critical Perspectives on Accounting, 24(2), 120–126. https://doi.org/10.1016/j.cpa.2012.01.006

Kiezo donal; Weygand Jerry ;Warfield Terry. (2020). Intermediate Accounting 17e. In wiley (Vol. 4, Issue 1).

Killian, S. (2010). “ No accounting for these people”: Shell in Ireland and accounting language. Critical Perspectives on Accounting, 21(8), 711–723. https://doi.org/10.1016/j.cpa.2010.08.001

Kim Jong Boo; Michelis laura. (2020). Syntactic Constructions in English. In Cambrige University Press (Vol. 5, Issue 3).

Lee, C. S., & Todd, N. P. M. A. (2004). Towards an auditory account of speech rhythm: Application of a model of the auditory “primal sketch” to two multi-language corpora. Cognition, 93(3), 225–254. https://doi.org/10.1016/j.cognition.2003.10.012

Liguori, M., & Steccolini, I. (2018). The power of language in legitimating public-sector reforms: When politicians “talk” accounting. British Accounting Review, 50(2), 161–173. https://doi.org/10.1016/j.bar.2017.09.006

Mccarthy, M., & Dell, F. O. (2017). English Vocabulary in Use (Advanced).

McMahon April; McMahon Robertl. (2019). language clasification by numbers.

Yang, H. H., & Farley, A. (2019). Quantifying the impact of language on the performance of international accounting students: A cognitive load theory perspective. English for Specific Purposes, 55(November 2017), 12–24. https://doi.org/10.1016/j.esp.2019.03.003