Table 1 Genres of accounting talk Form... | Emerald Publishing

Table 1

Genres of accounting talk

Form	Genre	Definition
Interactional talk	Phatic small talk	Off-topic, impersonal, relational, unorganized, and risk-free conversations that do not reference an accounting inscription
Interactional talk	Accounting small talk	Personal, unorganized, risk-free conversations in which accounting inscriptions are part of on-topic dialogue between actors with existing social relationships
Transactional talk	Accounting talk	Organized, on-topic talk in which controllers, as professionals and co-workers, interpret and are engaged in conversations about the accounts
Transactional talk	Accounting monologue	Planned and structured talk events in which controllers are invited to orally present the written accounts

Form	Genre	Definition
Interactional talk	Phatic small talk	Off-topic, impersonal, relational, unorganized, and risk-free conversations that do not reference an accounting inscription
Interactional talk	Accounting small talk	Personal, unorganized, risk-free conversations in which accounting inscriptions are part of on-topic dialogue between actors with existing social relationships
Transactional talk	Accounting talk	Organized, on-topic talk in which controllers, as professionals and co-workers, interpret and are engaged in conversations about the accounts
Transactional talk	Accounting monologue	Planned and structured talk events in which controllers are invited to orally present the written accounts

Source(s): Authors’ own work