Contemporary Issues in Accounting Theory
Contemporary Issues in Accounting Theory
Academic Writing – Phrases for agreeing, disagreeing and discussing differences
Capturing authorial action:
- X acknowledges that…….
- X agrees that ………….
- X argues that ………….
- X denies/ does not deny that ……………………..
- X claims that …………….
- Can also use: concedes; complains; demonstrates; emphasises; insists; observes; questions; refutes the claim that….; reminds us that…; reports that….; suggests that…
Introducing quotations
- X states, “…………….” (author date + page number)
- According to X, “……………”
- In his/her book/article, X maintains that “…..”
- X agrees when s/he writes, “……………….”
- X disagrees when s/he writes, “…………….”
Introducing an ongoing debate:
- In discussions of X, one controversial issue has been ……….
- On the one hand, ……………….. argues/claims that ……………..
- On the other hand, ………………… contends ……………………
- Other reports even maintain that …………….
- When it comes to the topic of …………….., most (accountants) would agree that……………….
- Where this agreement usually ends, however, is on the question of …………….
- Whereas some are convinced that……………, this is contradicted by the claim that……………..
Agreeing-with a difference
- X may be correct about ………… because recent studies have shown that ………….
- X’s theory of …………… is useful because it sheds insight on the problem of …………….
- While X and Y agree on the issue of …………., the theory states that …………
Agreeing and disagreeing at the same time
- Although X seems reasonable up to a point, the overall conclusion that ……………..
- Although much of what X writes can be debated, his/her overall conclusion that………….
- Whereas X provides ample evidence that ……………., Y and Z’s research on …………….. is more convincing because…………….
- X’s argument about ……………. and Y’s research on …………… are equally persuasive because….
Disagreeing, with reasons
- X may be mistaken because s/he overlooks………….
- X’s claim that …………….rests upon the questionable assumption that……………
- Recent research studies have shown that X’s claim is incorrect because…………..
- By focusing on ……………………., X overlooks the deeper problem of ………………