RHETORICAL STRUCTURE OF PRESENTATIONS AT THE ASEAN FEDERATION OF ACCOUNTANTS (AFA) CONFERENCE

Abstract

Members of the ASEAN accountant community are required to participate in the Continuing Professional Development (CPD) Programme as part of the lifelong learning program for accountants. One of the activities of the CPD Program is to carry out a conference presentation (CP), whereby presenters discuss issues and offer solutions in accountancy organisations and professional development in the region. This study examined the move structure of the CP presented by professionals who contribute to the development of accounting services, the accountancy profession, and the ASEAN Economic Community (AEC). The data consist of 13 conference presentations collected from the ASEAN Federation of Accountants (AFA) conference. The presenters are non-native speakers representing organisations that provide accounting services in the ASEAN region. Data were audio recorded and then transcribed. The findings showed that the presentations contain a structure that discusses the organisation's concerns and solutions for accountancy issues. It includes presenting the background of the study, the need for the proposed solution, describing the solutions, and evaluating the results. This study provides insight into the move structure of a conference presentation in a CPD program. It highlights the professional competence and professional practice of a disciplinary-based CP by accountants in the ASEAN region.