“…Whereas SFL-based studies of tertiary business discourse are sparse (Alyousef, 2013(Alyousef, , 2015b(Alyousef, , 2016a(Alyousef, , 2016b(Alyousef, , 2017(Alyousef, , 2018Alyousef & Alnasser, 2015a, 2015bAlyousef & Alsharif, 2017;Alyousef & Mickan, 2016), a dearth of research studies investigated cohesion in textbooks or academic texts (Hinkel, 2001;Kim & Crossley, 2018;Liu & Braine, 2005;Tangkiengsirisin, 2010) or other disciplines, such as history (Korani, 2012) or literary texts (Gutwinski, 1976). SFLbased business studies were confined to the fields of marketing (Alyousef, 2016b(Alyousef, , 2017(Alyousef, , 2018, finance (Alyousef, 2013(Alyousef, , 2016aAlyousef & Alnasser, 2015a), accounting (Alyousef & Alsharif, 2017), and management accounting (Alyousef, 2015b;Alyousef & Alnasser, 2015b;Alyousef & Mickan, 2016).…”