Financial Statement: Language View Points using Genre analysis

: 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.


INTRODUCTION
Traditionally, account is primarily concerned with the reporting figures of profit from the metamorphosis of natural capital. This account process occurs, still, without meaningful community deliberation about its impact on citizens, communities and nature. From account figures, investor or stakeholder should be make decision without in deept explanation about the meaning of figures. This lack of information should be describe using another form information. Account statement have five form of report, utmost of them are in form figures report. These issues are now more burning given that our accountants is hovered by explanation figures including accounts, global warming, resource reduction and population growth, possibilities ' growth for establishment/ institution. The objectives are aimed at the common interests of many users in the ability of businesses to create positive cash flows, but they are articulated using investment and credit decisions as a reference to give them focus. The goals are meant to be broad rather than specific (FASB, 1978) Several studies contend that accounting makes mistakes as a communication tool to resolve disputes, and that this failure was both unneeded and systematic in its support of economic goals (Killian, 2010). Politicians' use of language legitimation methods and devices is critical in the formation of agreement and the political quest for justification for government and parliamentary acts. Legitimation tactics, for example, can explain activities in neutral or positive terms, emphasizing their acceptability or downplaying their unacceptability, and providing reason for why we should do something a certain way. Liguori and Steccolini (2018) The word now includes parenthetical allusions to official statements within the sentences. Text length is shortened, making it much more readable for kids. Codification references occur in parentheses (e.g., ASC 740-10-15).(2018) (Floyd Beams) Elements of financial statements are the building blocks from which financial statements are made-the categories of items that financial statements are made up of. The items in financial statements indicate particular entity resources, claims to those resources, and the impacts of transactions and other events and situations that result in changes in those resources and claims in words and figures (FASB, 1985) The convergence of GAAP and Ifrs The concept of GAAP was one of the most important inventions that shaped modern capital markets. It may be argued that it would be even better if we had a single set of accounting rules for the entire world, making it easier for international investors to compare financial Accounting Statements (Kiezo Donal; Weygand Jerry; Warfield Terry, 2020).
Convergence from the US standard to the European standard necessitates the usage of the same terminology. The descriptive facts of English syntax, presented via a 'lexical lens' that allows students to recognize the fundamental contribution that words and word classes make to syntactic structure. It then moves on to the fundamental theoretical notions of declarative grammar (using the SBCG framework) (Kim Jong Boo; Michelis Laura, 2020).
Describes how interpretations that are not presented in accounting terms may be misunderstood or overlooked. This presumably gives arguments based on accounting vocabulary

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67 premises an edge, and any bias in this lexicon has important ramifications for social fairness. This is especially troublesome in a debate on the value of the environment, because accounting terminology offers those who see the environment primarily as a commodity or resource to be exploited for economic gain an advantage. A further issue occurs when accounting technology offers accounting vocabulary a veneer of scientific precision, making it appear straightforward and incontestable. 2010 (Killian) A literary perspective on accounting can empower students to take a critical perspective on accounting, rather than being passive consumers of accounting signs, by exploring what distinguishes accounting from other languages, not only in its grammar and structure, but also in the conditions of production of accounting texts (Graham, 2013).
The findings of the studies highlight the importance of co-authorship in the development of functional organizational practices, and they warn that this may be jeopardized by information technology. Language games in the form of dialogical engagement between accountants and other relevant actors are used in co-authorship. This process creates a shared knowledge based on a fusion of conceptual models that is related to the local practice of individual partners (Baldvinsdottir, 2021).
English is very crucial. At the advanced level, you will need to study more about the nuanced connotations of words, features of register and style, and how words mix to form collocations, compounds, and fixed phrases, in addition to learning new words. There are nearly 3,000 new words and expressions to learn in this book. They are located on the left-hand page of each unit. Every new word or phrase appears in a sentence, in a dialogue, on a table, with a picture, or with some explanation of what it means. There are exercises and other activities on the right-hand page to help you practice using the terms and remember them. Where our study suggests that learners regularly make mistakes, we provide advice on how to prevent the most prevalent ones, as well as other helpful language recommendations (Mccarthy & Dell, 2017).
These first comparisons indicate that there is prima facie evidence for relatedness and that it is worthwhile to investigate the possibility further. 'Once relatedness is assumed, the labor-intensive process of determining correspondences and cognate sets begins... This work eventually yields a detailed picture of the branching structure of the family tree, and it frequently brings additional languages into the family that did not Gare in the initial assumption of relatedness.'(April McMahon; McMahon Robertl, 2019) While all language user groups score worse in more conceptually (MC) focused subjects than in less conceptually (LC) oriented subjects, the relative performance of MC and LC is substantially related to English language user groups. The magnitude of the impact is calculated for the first time. The study has implications for accounting program instructional design in English-speaking universities as well as its offshore programs in non-English speaking countries (Yang & Farley, 2019).

Research Gap
Language has a big influence on how accounting reforms and the facts underlying them are communicated and legitimized. However, little attention has gone into researching what happens when investors or stakeholders make accounting changes. This article analyzes the use of language by examining how accounting should generate language-based descriptions for financial statements.

Research Purpose
By studying the language and legitimation tactics employed by accountants while preparing financial accounting reports, this study adds to the scant literature on the subject. It explores the symbolic power of language as wielded through the deployment of certain legitimation tactics by actors, the MPs, who generally have limited knowledge of the technical (accounting) subjects under discussion. It also responds to current requests to investigate how accounting is involved in debates about crises.
Furthermore, institutions with overall responsibility for graduate education, such as graduate schools, are offering more workshops for graduate students, many of whom are interested in improving their communication skills in some way. Finally, the traditional divide between native and non-native English speakers is eroding. There are a rising number of "expert users" of English in the academic sector who are not traditional native speakers of that language. This has given rise to the English as a Lingua Franca (ELF) phenomena in recent years, in which these skilled users, as well as individuals with inferior English language ability, communicate with one another on subjects of research, scholarly, or business (Belcher, 1995).
More broadly, the study helps to a better understanding of the processes through which accountants discuss and approve accounting terms, particularly with reference to investment from foreign nations. The following is how the paper is organized: The following section covers the relevant literature on the topic; the third section offers the methodology; and the fourth section summarizes the key findings of the empirical investigation. The final section closes by noting some consequences and proposing potential future study directions.

State Of The Art
The use of linguistic form by accountants is vital in the formation of consensus and in the accountants' search for explanation to government and investor activities. Legitimation tactics, for example, can depict activities in neutral or positive terms, emphasizing or de-emphasizing their acceptability. justifying why we should do something in a particular way The literature on legitimation methods has identified five different discursive tactics, where language is utilized to achieve information efektifness, based on institutional theory and critical discourse analysis..

Research Road Map
This article investigates how accountants use language and diction when they review and approve financial accounting reportsThe most typical method for accomplishing this is to replace terms in the source with synonyms and possibly change the grammar. Reread Sentence 3 from the text on new car safety systems. Nondriving-related devices, such as car stereos, mobile phones, and, more recently, navigation systems, divert drivers' attention away from the major sources of information required for safe vehicle operation: the road and other road users. Belcher (Belcher, 1995).

Design
Genre analysis is a method used in accounting research to examine the different types or genres of texts and their characteristics within the field of accounting. It involves analyzing different types of accounting documents, such as financial statements, annual reports, audit reports, and management letters, among others.
The aim of genre analysis in accounting research is to understand how these different genres of texts are constructed, what purpose they serve, and how they are interpreted by various stakeholders, such as investors, auditors, regulators, and managers. By studying the characteristics and conventions of these genres, researchers can gain insights into how accounting information is communicated and understood in practice.
Genre analysis in accounting research typically involves the following steps: 1. Identification of genres: Researchers first identify the different genres of accounting texts that are relevant to the research question. This could include various financial reports, disclosure statements, or industry-specific documents. Genre analysis in accounting research provides valuable insights into the role and impact of different genres of texts in accounting practice. It helps researchers understand how accounting information is communicated, received, and interpreted by various stakeholders, contributing to the development of more effective accounting practices and policies.

Identification Genre use Several Countries
Genre analysis is a method used in accounting research to examine the different types or genres of texts and their characteristics within the field of accounting. It involves analyzing different types of accounting documents, such as financial statements, annual reports, audit reports, and management letters, among others.
The aim of genre analysis in accounting research is to understand how these different genres of texts are constructed, what purpose they serve, and how they are interpreted by various stakeholders, such as investors, auditors, regulators, and managers. By studying the characteristics and conventions of these genres, researchers can gain insights into how accounting information is communicated and understood in practice.

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The terms commonly used in accounting by countries around the world for the following categories

No Countries
Genre term categori : Report 1 England Companies Act Financial Statements 2 France Comptes Annuels" or "États financiers" 3 Germany "Jahresabschluss" or "Abschluss" 4 Italy "Principi Contabili Italiani" (PCI) 5 United States Annual Report (Form 10-K) 6 Japan Annual Securities Report 7 Australia Annual Financial Report 8 Canada Financial Statements companies, particularly those listed on the London Stock Exchange, adopt IFRS as their financial reporting framework. These statements follow the standards issued by the International Accounting Standards Board (IASB) and include the income statement, statement of financial position, statement of cash flows, and notes to the financial statements. 3. UK Generally Accepted Accounting Practice (UK GAAP) Financial Statements: Some UK companies, especially smaller entities, may use UK GAAP as their financial reporting framework. UK GAAP statements encompass the profit and loss account, balance sheet, statement of cash flows, and related notes. 4. Consolidated Financial Statements: Companies with subsidiary entities prepare consolidated financial statements that present the financial position, results of operations, cash flows, and related notes on a group basis. These statements consolidate the financials of the parent company with its subsidiaries. 5. Interim Financial Statements: Interim financial statements are prepared for periods shorter than a full fiscal year and provide an update on a company's financial performance and position. These statements typically include condensed versions of the income statement, balance sheet, and cash flow statement, along with relevant notes. 6. Statutory Financial Statements: Companies are required to prepare statutory financial statements in compliance with legal and regulatory requirements. These statements provide an overview of the company's financial position and performance and are often filed with regulatory bodies such as Companies House. 7. Financial Statements for Not-for-profit Organizations: Non-profit entities, such as charities or educational institutions, prepare financial statements tailored to their specific requirements. These statements aim to present the organization's financial activities, assets, liabilities, and cash flows, often adhering to specific accounting standards for the non-profit sector.
These genres of financial accounting statements in England adhere to applicable accounting standards and regulations while providing relevant information for users, stakeholders, and regulators.

b. France
is generally referred to as "Comptes Annuels" or "États financiers". These statements are prepared in accordance with French Generally Accepted Accounting Principles (GAAP) and provide a comprehensive overview of a company's financial performance and position. The main components of these statements typically include the balance sheet, income statement, cash flow statement, and statement of changes in shareholders' equity. Additionally, companies listed on the French stock exchange are also required to prepare and publish consolidated financial statements in accordance with International Financial Reporting Standards (IFRS).

c. Germany
The genre of financial accounting statements used in Germany is generally referred to as "Jahresabschluss" or "Abschluss". These statements are prepared in accordance with German Generally Accepted Accounting Principles (GAAP), which are known as the German Commercial

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Code (Handelsgesetzbuch or HGB). The financial accounting statements in Germany typically include the balance sheet, income statement, cash flow statement, and notes to the financial statements. Companies listed on the German stock exchange may also prepare and publish consolidated financial statements in accordance with International Financial Reporting Standards (IFRS). Additionally, larger companies are required to prepare a separate management report providing additional information on the company's performance, strategy, and future prospects.

d. Italy
the genre of financial accounting statements used in Italy is generally referred to as "Bilancio". These statements are prepared in accordance with Italian Generally Accepted Accounting Principles (GAAP), which are known as "Principi Contabili Italiani" (PCI). The financial accounting statements in Italy typically include the balance sheet, income statement, cash flow statement, and notes to the financial statements. Companies listed on the Italian stock exchange may also prepare and publish consolidated financial statements in accordance with International Financial Reporting Standards (IFRS). Additionally, larger companies are required to prepare a separate management report providing additional information on the company's performance, strategy, and future prospects, similar to Germany.

Comparison And Contrast: Researchers Compare And Contrast The Genres To Understand Their Similarities And Differences. By Analyzing The Variations In Language, Format, And Content, They Can Identify The Unique Characteristics Of Each Genre And How They Cater To Specific Information Needs.
Comparison and contrast analysis is a research method employed by scholars and researchers in the field of accounting to understand the similarities and differences among different genres of accounting texts. By conducting a thorough examination of the variations in language, format, and content, researchers can identify the unique characteristics of each genre and gain insights into how they cater to specific information needs.
During the comparison and contrast analysis, researchers carefully examine multiple genres side by side. They analyze the language used in each genre, paying attention to the vocabulary, terminology, and syntax employed. By comparing the linguistic features, researchers can identify commonalities and differences in how accounting concepts and information are communicated across genres. This analysis helps in understanding how the language choices influence the tone, clarity, and effectiveness of the information conveyed.
Researchers also compare the format and structure of the genres under study. They explore how information is organized, the presence of specific sections or headings, and the sequence in which information is presented. By examining these structural aspects, researchers can identify patterns and variations that distinguish each genre. This analysis reveals how different genres prioritize and present information to meet the specific needs of different stakeholders.

Conclusion And Recommendations: Based On Their Findings, Researchers Draw Conclusions And Offer Recommendations For Practice Or Future Research. They May Suggest Improvements In The Design Or Presentation Of Accounting Information To Enhance Its Usefulness And Transparency.
Researchers may conclude that certain genres are more effective than others in conveying specific types of information to particular stakeholders. They may find that some genres excel in I would like to express my heartfelt gratitude to all those who have contributed to the successful implementation of this study, "Financial Statement: Language View Points using Genre analysis." First and foremost, I extend my deepest appreciation to the Head of Foundation PTUAJM for their unwavering moral support and encouragement throughout this research journey. Your guidance and belief in the significance of this study have been invaluable.
I am also grateful to the Head of LPPM for their generous financial support, which has enabled the realization of this research. Your commitment to fostering academic excellence has been instrumental in making this study possible.
Special thanks are also due to Mr. Matius Rua, a dedicated staff member of the Post Graduate Program, whose expertise and assistance were instrumental in carrying out this research. Your insightful inputs and technical support have greatly contributed to the quality of this study.
Lastly, I wish to acknowledge all the anonymous reviewers and colleagues who provided valuable feedback and suggestions, helping to refine the content and presentation of this research.