Main Article Content
There has been a growing interest in the study of genre-based analysis, with particular focus on the research article (RA). Each section of an RA displays different conventional formats and styles. Discussion sections are of interest since they include not only research ﬁndings but also the authors' points of view. Furthermore, discussion sections are of importance because they are one of the most demanding sections for writers, especially for novice researchers who are non-native English speakers. For these reasons, analyzing discussion sections in terms of move structures was the main objective of the present study. Twenty English RA discussion sections in the ﬁeld of accounting were analyzed using Yang and Allison's (2003) move model. Four dominant rhetorical moves were found which were both similar and different from the framework. The ﬁndings should be invaluable for inexperienced research writers in this particular ﬁeld to use for guidance when writing RA discussion sections.