Developments in content analysis: a transitivity index and scores

Robin Sydserff, Pauline Weetman

Research output: Contribution to journalArticle

90 Citations (Scopus)

Abstract

This paper responds to a call in the literature for methodological and empirical studies to advance research into accounting narratives, in the light of acknowledged areas of weakness and gaps in the accounting literature and with a view to investigating impression management. A general line of critique in the accounting literature points to a need to expand both the syntactic and thematic dimensions, with a particular focus on developing objective methods of analysis that allow computer-based measurement. The paper draws on the literature of managerial business communications, supported by that of applied linguistics, in bringing to accounting research a transitivity index and the application of DICTION analysis. Both have the potential to extend computer-based analysis of accounting narratives, subject to careful initial research design and specification. The potential for a richer empirical analysis is demonstrated through an illustrative empirical application.
Original languageEnglish
Pages (from-to)523-545
Number of pages22
JournalAccounting, Auditing and Accountability Journal
Volume15
Issue number4
DOIs
Publication statusPublished - 2002

Keywords

  • accounting narratives
  • accounting literature
  • computer-based measurement
  • applied linguistics
  • transitivity index
  • DICTION analysis
  • computer-based analysis

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