I have read one
scholarly article written by professional, a blog, and a trade journal about
accounting. In those writings, I could find number of differences in their
deliveries and styles. First of all, scholarly article was more formal than the
trade journal, and the trade journal was more formal than the blog. For me,
blog was easiest to understand because it was using easier terms. While searching
for appropriate blog, scholarly article and trade journal for this comparison,
I saw a lot of other blogs, articles, and journals. Even though, all blogs were
accessible in internet, some of the articles and journals were in paper form,
and some were, also, in pdf form. Unlike blogs that seek only one way of
delivery, scholarly articles and trade journals seemed to pursue various ways
of delivery. Also, I thought that these three different of writings were
targeted toward diverse types of audience. The blog was mostly for students and
people without accounting backgrounds, the scholarly article was written for
professional accountants or highly educated people, and the trade journal was
for all audiences who were mentioned previously.
As
a student, I thought scholarly article was solid and unemotional while blog and
trade journal were friendly and easily accessible. In addition, blog seemed to
address its audience often. For example, in the blog I read, the writer says, “You
may be suffering from pre-busy season anxiety!” Furthermore, most of the blog
posts were shorter than the trade journal and scholarly article.
In my opinion,
the purpose of blog is to give people who have little or no knowledge of the
field basic concepts and ideas about it, and the purpose of trade journal is to
give people who are interested in the field most up-to-date news about the
field. Lastly, the purpose of the scholarly articles is to provide people who
are familiar with the field more detailed and clear information.
Blog: "Tips for surviving busy season « The Anonymous Accountant."The Anonymous Accountant. Web. <http://audit.wordpress.com/2010/12/29/tips-for-surviving-busy-season/#more-133>.
Trade Journal: Sawyers, Andrew. " hedge accounting IAS 39 IASB IFRS derivatives 80-125 test hedge effectiveness." CFO.com - News and Insight for Financial Executives. CFO, 12 Sep 2012. Web. <http://www3.cfo.com/article/2012/9/gaap-ifrs_hedge-accounting-ias-39-iasb-ifrs-derivatives-80-125-test-hedge-effectiveness>.
Scholarly Article: Ray, Ball, and Philip Brown. "An Empirical Evaluation of Accounting Income Numbers." Journal of Accounting Research.No. 2. Vol. 6. Wiley-Blackwell, 1968. 159. Web. <
http://www.jstor.org/stable/2490232 >.
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