Running head: RHETORICAL ANALYSIS 1

Rhetorical Analysis

Accounting Research Methods: Do the Facts Speak for Themselves?

By Wanda A. Wallace

Abigail Padilla

University of Texas at El Paso

RWS 1301

Dr. Vierra

September 24, 2019

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Abstract

Research methods in accounting are important to enable the possibility of a trustworthy

source of works. Before understanding the research methods, it is important to understand the

genre first. Finding ethos, pathos, and logos in the genre is crucial to know when doing research.

Ethos is the author using credential pieces of evidence of themselves to prove their work is

credible and reliable to readers. If students can find ethos in their genre, there is a strong

possibility that the work in the genre is trustworthy and will be good of use to the student’s work

of research. Pathos is the author providing emotion towards the readers by including pieces of

claims that inspire emotions. Logos is the author providing value to the evidence and proof by

using logic, statistics, and reasoning. Students need to understand logos to continue building the

argument have research to rely on. Moreover, understanding the genre is important to students.

Otherwise, students would be wasting their time.

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Rhetorical Analysis

Accounting Research Methods: Do the Facts Speak for Themselves?

By Wanda A. Wallace

Research is an important factor when it comes to knowing about businesses or carrying

out a successful plan. Wallace (1991) argued that any kind of project in the field of business

requires a research approach (p. 1). This implies that business requires all kinds of research in

order to execute the best plans without a negative effect on the business. The researcher must

understand the nature of the problem and how to gather facts in order to solve the problem and

should become knowledgeable of basic relevant facts that all businesspeople should know about

to avoid any consequences. Now connect research and rhetorical analysis to arrive at a thesis.

Failure is the most feared word to students. Not having any research or not knowing

anything about a genre can lead to failure. Applying ethos, pathos, and logos to the monograph

will enable students to a greater level of success in terms of research of what the monograph has

to offer. Wallace (1991) offers the different modes of persuasion but mainly the use of ethos and

logos to make it easier for students to understand the research methods of accounting by

providing credibility to the author and proof, examples, and references to support the reasoning

of the monograph (p. vii). This implies that the monograph differs from other genres because this

monograph will help me understand ethos and logos in terms of research methods in accounting

and other genres, like google, will not organize it in such a way to make it understandable to

students or myself. The understanding of research methods in accounting can lead to a reliable

source of works.
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Discussion

Ethos, pathos, and logos can be something other than just the modes or appeals there is to

persuasion. Killingsworth’s (2005) model suggested that the “appeals” are more like positions

with a metaphorically relationship to one another (p. 251). Moreover, he argued that their

relationship that each appeal has, to one another, is triangular (p. 251). Furthermore, he proposed

that the three points of the triangle become, in his revision, the positions of author, audience, and

value of proofs. This implies that ethos, pathos, and logos aren’t just appeals to persuasion, but

rather a position of the author for the concept of ethos, an audience for the concept of pathos, and

lastly, the position of value of references for the concept of logos.

Audience

Understanding the meaning of complex terminology will help when students research

about the research methods in accounting. This monograph includes phrases that suggested it

was written for college-educated individuals interested in the research methods commonly used

in accounting for success. Wallace (1991) uses complex terminology throughout the entire

monograph describing simple business terms as “The facts themselves could explain such a

finding, since the researcher omitted consideration of a key aspect of the research context: the

existence of nonexistence of a bond insurance;” (p. 4). This implies that college students

planning on learning about this monograph should research the terms used in the book to

understand the research methods in accounting.

Ethos

As a student, it is important to choose a source that has credibility so that students know

it is a reliable source to use for their research. Wallace (1991) is a reliable author and commenter

on the topic of research methods that are best used in accounting. She has a Ph. D in accounting,
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a CPA (certified public accountant), CMA (certified management accounting), CIA (certified

internal auditor), and is a professor of accounting at Texas A&M University. She received gold

medal literary awards in 1981 and 1990 on public accounting by the American Accounting

Association (AAA) and Deloitte Haskins & Sells (p. vii). This implies that the author’s

comments and beliefs about the research methods best used for accounting majors is trustworthy

because she has many degrees and awards which is helpful to students reading the monograph.

Pathos

Learning does not make students feel any emotion other than bored but it provides

information. The monograph is boring because it appeals to pathos using a clinical approach

which makes it informative in a boring way. Wallace (1991) uses pathos in the facts brought up

and in the explanations of the arguments she makes. According to Wallace, “The objective of

this book is to equip you to be a more effective consumer of information;” (p. 1). This implies

that the entire book is meant to educate and inform readers on the topic of research methods

effectively used in accounting because the whole book includes pages of information,

explanations, and arguments made using a clinical approach to pathos to understand the different

research methods to accounting.

Logos

Having reasoning and statistics makes it easier for the student reading the monograph to

understand why the author chose to say what they said and believe it is correct. The logic used in

the monograph is very strong and additionally includes support. Wallace (1991) has many

degrees and awards for the areas that had to deal with accounting (p. vii). Moreover, she

provides support that includes statistics and reasoning for her logic. This implies that her work is
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reliable and has reasoning behind it because it provides support and makes the student believe

that her work is right and understandable.

Conclusion

Wallace’s (1991) monograph aids my research greatly because it provides the usage of

ethos and logos in the writing (p. vii). This makes it easier for me to understand the different

research methods of accounting and how ethos and logos will contribute to the success in my

research. If I can understand the research that the monograph provides for me, I will be able to

understand how to use the research methods there are in accounting. The genre differs from

many other because it provides a sense of logic and provides ethos as well. Not many other

genres, such as a journal article or google, include any research or background, or resources to be

enabled to understand the genre. If students don’t understand a genre, it leads to a student’s

waste of time.
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References

Jimmie Killingsworth, M. (2005). Rhetorical appeals: A revision. Rhetoric Review, 24(3), 249.

Retrieved from http://0-

search.ebscohost.com.lib.utep.edu/login.aspx?direct=true&db=edsjsr&AN=edsjsr.20176660

&site=eds-live&scope=site.

Wallace, W. A. (1991). In Nelson K., Regis R. (Eds.), Accounting research methods : Do the

facts speak for themselves? Irwin. Retrieved from http://0-

search.ebscohost.com.lib.utep.edu/login.aspx?direct=true&db=cat04704a&AN=nug.b13548

78&site=eds-live&scope=site.