Access the full text.
Sign up today, get DeepDyve free for 14 days.
Kevin Stevens, Kathleen Stevens, W. Stevens (1992)
Measuring the Readability of Business Writing: The Cloze Procedure Versus Readability FormulasJournal of Business Communication, 29
Howard Kanter, T. Muscarello, C. Ralston (2008)
Measuring the Readability of Software Requirement Specifications: An Empirical Study
Kathleen Stevens, Kevin Stevens, W. Stevens (1993)
A response to “measuring readability: A comparison of accounting textbooks”Journal of Accounting Education, 11
E. Moore, F. Shuptrine (1993)
Warranties: Continued Readability Problems After the 1975 Magnuson-Moss Warranty ActJournal of Consumer Affairs, 27
Joseph Razek, Gordon Hosch, Daniel Pearl (2012)
Readability of Accounting TextbooksThe Journal of Education for Business
Wei-Chih Chiang, T. Englebrecht, T. Phillips, Ying Wang (2008)
Readability of Financial Accounting Principles TextbooksThe Accounting Educators' Journal, 18
K. Plucinski (2010)
Readability of Intermediate Accounting TextbooksThe Academy of Educational Leadership Journal, 14
C. Drury
Management and Cost Accounting
Maritha Snyman (2004)
Using the printed medium to disseminate information about psychiatric disorders: original articleAfrican Journal of Psychiatry, 7
R. Sydserff, P. Weetman (1999)
A texture index for evaluating accounting narratives: An alternative to readability formulasAccounting, Auditing & Accountability Journal, 12
S. Roos (2009)
Factors affecting Southern African students’ success in CIMA examinationsMeditari Accountancy Research, 17
E. Koch, M. Kriel (2005)
An argument for integrating language or language-related skills in the accounting curriculumSouth African journal of higher education, 19
J. Courtis (1995)
Readability of annual reports: Western versus Asian evidenceAccounting, Auditing & Accountability Journal, 8
M. Sydes, J. Hartley (1997)
A Thorn in the Flesch: Observations on the Unreliability of Computer-Based Readability FormulaeBr. J. Educ. Technol., 28
John Bormuth (1968)
CLOZE TEST READABILITY: CRITERION REFERENCE SCORESJournal of Educational Measurement, 5
John Bormuth (1969)
Factor Validity of Cloze Tests as Measures of Reading Comprehension.Reading Research Quarterly
H. Traugh, Ollie Powers, Adekoye Adedokun (1987)
Readability of Accounting Principles TextsThe Journal of Education for Business, 62
M. Jones (1997)
Methodological themes : Critical appraisal of the cloze procedure’s use in the accounting domainAccounting, Auditing & Accountability Journal, 10
N. Spinks, B. Wells (1993)
Readability: A Textbook Selection Criterion.The Journal of Education for Business, 69
K. Plucinski, John Olsavsky, Linda Hall (2009)
Readability of Introductory Financial and Managerial Accounting TextbooksThe Academy of Educational Leadership Journal, 13
S. Flory, T. Phillips, M. Tassin (1992)
Measuring readability: A comparison of accounting textbooksJournal of Accounting Education, 10
Jefferson Jones (2011)
Enhancing Student Learning: An Examination of the Student Use of Textbooks in Financial Accounting.American Journal of Business Education, 4
Malcolm Smith, R. Taffler (1992)
Readability and Understandability: Different Measures of the Textual Complexity of Accounting NarrativeAccounting, Auditing & Accountability Journal, 5
K. Bargate
Criteria considered by accounting faculty when selecting prescribed textbooks – a South African study
E. Cornachione
Quality of accounting textbooks: measuring students' comprehension with the Cloze procedure
J. Alderson (1979)
The effect on the doze test of changes in deletion frequencyJournal of Research in Reading, 2
W. Taylor (1957)
'Cloze' Readability Scores as Indices of Individual Differences in Comprehension and Aptitude: Erratum.Journal of Applied Psychology, 41
N. Lewis, L. Parker, G. Pound, P. Sutcliffe (1986)
Accounting Report Readability: The Use of Readability TechniquesAccounting and Business Research, 16
J. Hartley, M. Trueman (1986)
The effects of the typographic layout of cloze‐type tests on reading comprehension scoresJournal of Research in Reading, 9
D. Chene, G. Violette, S. Jackson
Readability of auditing textbooks: an analysis using the cloze procedure
Rihana Williams, Omer Ari, C. Santamaría (2011)
Measuring college students' reading comprehension ability using cloze testsJournal of Research in Reading, 34
M. Sullivan, R. Benke (1997)
Comparing introductory financial accounting textbooksJournal of Accounting Education, 15
Earl Rankin, Joseph Culhane (1969)
Comparable Cloze and Multiple-Choice Comprehension Test Scores.
Cheny Chen, Ming-Hua Liu, Hoa Nguyen (2008)
Do retail options traders know better about market volatilityAmerican J. of Finance and Accounting, 1
C. Correia, D. Flynn, E. Uliana, M. Wormald
Financial Management
E. Sadler, B. Erasmus (2005)
The academic success and failure of black chartered accounting graduates in South Africa: A distance education perspectiveMeditari Accountancy Research, 13
J. Cohen (1975)
The Effect of Content Area Material on Cloze Test Performance.The Journal of Reading
W. Taylor (1953)
“Cloze Procedure”: A New Tool for Measuring ReadabilityJournalism & Mass Communication Quarterly, 30
A.H. Adelberg, J.H. Razek
The Cloze procedure: a methodology for determining the understandability of accounting textbooks
J.R. Bormuth
Factor validity of Cloze tests as measures of reading comprehension ability
R. Davidson (2005)
Analysis of the complexity of writing used in accounting textbooks over the past 100 yearsAccounting Education, 14
Sandra Harrison, P. Bakker (1998)
Two new readability predictors for the professional writer: pilot trialsJournal of Research in Reading, 21
J. Courtis (1998)
Annual report readability variability: tests of the obfuscation hypothesisAccounting, Auditing & Accountability Journal, 11
E. Fry (1989)
Reading Formulas--Maligned but Valid.The Journal of Reading, 32
Stephen Lee, N. French (2011)
The readability of academic papers in the Journal of Property Investment & FinanceJournal of Property Investment & Finance, 29
John Williams, P. Leung, J. Kent, C. Heazlewood (2005)
Evaluating Accounting Textbooks: An Application and Evaluation of the Cloze Procedure
L. Steenkamp, R. Baard, B. Frick (2009)
Factors influencing success in first-year accounting at a South African university: A comparison between lecturers’ assumptions and students’ perceptionsSouth African Journal of Accounting Research, 23
Purpose – University Accountancy faculty need criteria to assist with the selection of textbooks, to ensure that the subject matter is congruent with the level at which students are taught. Readability is one such criterion. The purpose of this study is to assess the readability of two Managerial Accounting and two Financial Management textbooks, using three different readability evaluation methods. Design/methodology/approach – The sample for the study included 281 Accounting students from an Eastern seaboard university. Each student was requested to complete two passages – one from a Management Accounting textbook and one from a Financial Management textbook. The Gunning Fog Index, Flesch Reading Ease and Cloze Procedure readability evaluation methods were used to measure readability. Findings – The findings suggest varying levels of readability among the textbooks. Results from the Cloze Procedure reveal that three of the four textbooks were being read at the Frustration Level and the fourth marginally above the Frustration Level. The readability formulae returned varying results demonstrating that some of the textbooks were at a level that the students ought to be able to read. Research limitations/implications – Only two Managerial Accounting and two Financial Management textbooks of many published were assessed, and only three readability evaluation methods were used. Social implications – The findings have implications for university faculty, authors, publishers, editors and students. Originality/value – The readability of Managerial Accounting and Financial Management textbooks used at South African universities, has received scant attention in the literature. The analysis of the readability of the accounting textbooks, presents a synthesis that adds important knowledge in this under‐researched topic.
Meditari Accountancy Research – Emerald Publishing
Published: Jan 1, 2012
Keywords: Cloze procedure; Financial Management textbooks; Flesch Reading Ease; Gunning Fog Index; Managerial Accounting textbooks; Readability evaluation methods; Selection of textbooks; Republic of South Africa; Financial management; Management accounting
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.