The textual organization of the discussion sections of accounting research articles

Abstract

     There has been a growing interest in the study of genre-based analysis, with particular focus on the research article (RA). Each section of an RA displays different conventional formats and styles. Discussion sections are of interest since they include not only research findings but also the authors' points of view. Furthermore, discussion sections are of importance because they are one of the most demanding sections for writers, especially for novice researchers who are non-native English speakers. For these reasons, analyzing discussion sections in terms of move structures was the main objective of the present study. Twenty English RA discussion sections in the field of accounting were analyzed using Yang and Allison's (2003) move model. Four dominant rhetorical moves were found which were both similar and different from the framework. The findings should be invaluable for inexperienced research writers in this particular field to use for guidance when writing RA discussion sections.