Move-Step Analyze of the Introduction in Chinese and English Accounting Journals: Based on Analysis of Accounting Research and Journal of Accounting and Economics (2016-2018)

摘要

At present, domestic universities are paying more and more attention to publishing research papers in foreign journals, so it is very important to be familiar with the structural features of the introduction of academic papers in top English journals for writing English research papers (Hu, 2007). In this paper, John Swale’s move-step analysis method was used by author, the introductions of 110 papers in the last three years (2016-2018) from the authoritative Chinese accounting journal Accounting Research and the Journal of Accounting and Economics , one of the three major American accounting journals were selected, as the research objects, and make a comparative analysis of the length of the introduction, the use frequency of each step and the writing differences. The results show that there are significant differences in the number of words and structure between Chinese and English introductions. Compared with English introductions, Chinese introductions have fewer words, and no specific steps as the framework of writing. The research results of this paper are of great significance to the writing of the introduction of accounting papers, the development of contrastive linguistics between English and Chinese, and the enrichment of textual structure research.