Abstract
This paper reports the study of language of classification on accounting texts using the Systemic Functional Linguistics (SFL) framework. It focuses on how language of classification is realized structurally on a such text. The studies conducted by Wignell, Martin and Eggins (1993) focusing on physical geography texts and Khorina, Suyatna and Indira (2017) concerning with electronics engineering texts, identified that classification was realized either by intensive or possessive relational process clauses working on attribute mode. In relation to the prior studies, the data were collected from two accounting textbooks used as references by the students of Accounting Department at PoliteknikNegeri Bandung (Polban). Both of the types of relational process clauses were found in the texts consisting of 14 clauses classified as intensive and 17 belonging to possessive ones. Both types of the clauses contain attributive relational process. The attributive relational process occuring in intensive relational process clauses is realized solely by verb be. However, the relational process which appears in possessive relational process is realized by several verbs which are break, classify, consist, divide, and include. The implication of this study is not only for modelling English grammar of Accounting texts, but also for translation study.Key words: SFL, classification, intensive relational process clause, possessive relational process clause
Highlights
A number of students are reluctant to read references
The two tables of analysis imply when classification is realized by intensive relational process clause, Carrier represents sub-class while Attribute represents class
It was found that there were 31 clauses classified as classification types. 14 out of 31were classified as intensive relational process clauses and there were 17 clauses classified as possessive relational process
Summary
A number of students are reluctant to read references. One of them is textbook. Reading textbooks is regarded as a compulsory task to do for higher education students. If a student failed in comprehending knowledge of his/her discipline, there would be an impact on his/her study as a whole. SFL offers a framework to study their behavior of the language of the textbook. The scientists work a lot with taxonomy or classification. These are two of the characteristics owned by textbooks (Darian, 2003). Classification as one of characteristics of textbooks is realized by relational process clauses as identified by Wignell et al (1993) and Khorina et al (2017). To analyze the type of relational process clauses representing classification in accounting texts. 2. To analyze the kinds of verbs which realize relational process in the clauses
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