A practitioner commentary: Flowerdew, J. and Wan, A. (2010). The linguistic and the contextual in applied genre analysis: The case of the company audit report. English for Specific Purposes 29 (2010), 78–93

IF 3.2 1区文学 Q1 LINGUISTICS

English for Specific Purposes Pub Date : 2023-10-01 DOI:10.1016/j.esp.2023.05.005

Philip Jeffrey Saxon

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引用次数: 0

Abstract

This commentary reviews Flowerdew & Wan's 2010 research article, in which a genre analysis of finished audit reports is combined with an ethnographic investigation into the context of their production within the Hong Kong accounting and audit community. The process whereby an audit report is created is observed from start to finish, with elements of both intertextuality and interdiscursivity (as well as L1 use) noted. Meanwhile, a sample of 25 authentic auditors' reports is examined, with examples involving "original" (as opposed to boilerplate) language being subjected to a move structure analysis. It is concluded that the approach embodied by this study is useful in two main ways. It makes it possible to identify a range of competencies that tax accountants and auditors need to be able to write an audit report in a specific workplace and cultural context. However, it also illustrates how combining both information sources and research methods can yield insights that can inform Business English or ESP training.

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从业者评论：Flowerdew，J.和Wan，A.（2010）。应用类型分析中的语言与语境：以公司审计报告为例。《特定用途英语》29（2010），78-93

这篇评论评论Flowerdew&；Wan在2010年的研究文章中，对完成的审计报告进行了类型分析，并结合香港会计和审计界对其制作背景进行了民族志调查。从开始到结束都观察到了创建审计报告的过程，注意到了互文性和交叉性的元素（以及L1的使用）。同时，对25份真实的审计报告进行了抽样调查，其中涉及“原始”（而非样板）语言的例子进行了移动结构分析。结论是，本研究所体现的方法在两个主要方面是有用的。它可以确定税务会计师和审计师在特定工作场所和文化背景下撰写审计报告所需的一系列能力。然而，它也说明了信息来源和研究方法的结合如何产生见解，为商务英语或ESP培训提供信息。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

English for Specific Purposes LINGUISTICS-

CiteScore

5.70

自引率

8.00%

发文量

审稿时长

62 days

期刊介绍： English For Specific Purposes is an international peer-reviewed journal that welcomes submissions from across the world. Authors are encouraged to submit articles and research/discussion notes on topics relevant to the teaching and learning of discourse for specific communities: academic, occupational, or otherwise specialized. Topics such as the following may be treated from the perspective of English for specific purposes: second language acquisition in specialized contexts, needs assessment, curriculum development and evaluation, materials preparation, discourse analysis, descriptions of specialized varieties of English.