“…It further states that the professional practice, interdiscursivity and multi-perspectives are the core of CGA, making its framework clearer and more easily applied. In recent years, CGA theory has attracted increasing attention in research on professional discourse, for example, business discourse (Lung, 2017; Yeung, 2013), institutional discourse (Fage-Butler, 2015; Levina and Orlikowski, 2009; Svenonius, 2013), social network discourse (Motta-Roth and Marcuzzo, 2010) and academic discourse (Compagnone, 2015), among others. With the contribution made by CGA research so far, this study tries to expand the application of CGA in the analysis of MD&A, an under-investigated discourse, in order to better understand its interdiscursivity, the nature and function of discursive practices of business professionals.…”