Questioning in simulated accountant-client consultations:exploring implications for ESP teaching

The field of accountancy plays a vital role in the financial health of modern-day economies. It also attracts very large numbers of students, many for whom English is not their first language, who train in a variety of undergraduate and postgraduate programs at English-medium universities. Yet, surprisingly, the discourse of accountants has been under-reported in the ESP literature (Burns & Moore, 2007a). This paper reports research investigating spoken accounting discourse derived from simulated accountant–client consultations. It draws on the work of Drew and Heritage (1992), in which questioning is identified as a key discursive feature in institutional talk, and also the more recent work reported in Heritage and Maynard (2006), in which the complexity of the formulation of questions and responses is revealed in doctor–patient consultations. The paper discusses the use of simulations in cases where access to actual workplace settings by ESP teachers is unattainable, as well as the usefulness of the interactional data these simulations generate. The paper reports a questioning typology, derived from the data, showing six typical question types found in advice-giving simulated encounters in accountant–client taxation-based consultations: information; clarification; client-specified; backchannel; discourse-related; and interpersonal. The paper concludes with a discussion of the implications of this research for ESP teaching.

Does rapport-building boost the eyewitness eyeclosure effect in closed questioning?

Purpose: Several studies have documented that people's ability to correctly report details of witnessed events is enhanced when they merely close their eyes. Yet closing one's eyes in front of a stranger could sometimes create social discomfort, which other studies suggest can impair memory reports. This paper reports two experiments exploring the extent to which the memory benefits of eyeclosure are enhanced when efforts are taken to build interviewer/witness rapport, thus potentially reducing discomfort. Methods: In both studies participants observed filmed events and, afterwards, half underwent a basic rapport-building exercise with an interviewer. All participants then answered closed questions about specific details of the event, and half were instructed to close their eyes throughout this questioning. We recorded the proportion of questions answered correctly, incorrectly, or with 'don't know' responses. Results: Both eyeclosure and rapport-building separately enhanced correct responding. The data offer no evidence, though, that rapport-building moderated this eyeclosure benefit. This is despite the fact that rapport-building did appear to moderate the effect of eyeclosure on participants' self-reported comfort during the interviews. Conclusions: These studies give us initial cause for doubt over a hypothesized - but heretofore untested - social psychological constraint on the benefits of eyeclosure.