Analyses of Rhetorical Moves and Linguistic Realizations in Accounting Research Article Abstracts Published in International and Thai

There has been a growing interest in the rhetorical move structure of research articles (RAs). Research studies reveal that articles written by native and nonnative English speakers show some similarities and differences in their rhetorical structure and linguistic features across disciplines. This study was therefore undertaken to investigate the rhetorical moves of English RA abstracts, which were written by authors from different cultural and linguistic backgrounds. Sixty RA abstracts from two corpora (international corpus and Thai corpus) in the field of accounting were analyzed using Hyland’s framework. The abstracts written by authors of different nationalities and published in internationally scholarly journals were collected for the international corpus, whereas the counterpart consisted of abstracts written by Thai authors and published in indexed Thailand-based journals. Both similarities and differences in terms of rhetorical move and linguistic realizations were found. The use of tenses and voices was quite different not only between the two corpora but also from the previous studies. The findings will provide practical and detailed description of the RA abstracts’ structures of the two corpora. This may lead to pedagogical implications for teaching students how to write accounting English RA abstracts effectively