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Smith, Gerald; And Others – Delta Pi Epsilon Journal, 1981
The Flesch formula was used to calculate the readability of 15 financial accounting textbooks. The 15 textbooks represented introductory, intermediate, and advanced levels and also were classified by five different publishers. Two-way analysis of variance and Tukey's post hoc analysis revealed some significant differences. (Author/CT)
Descriptors: Accounting, Data Analysis, Measurement Techniques, Readability

Smith, Claire Garnier – Delta Pi Epsilon Journal, 1977
To explore the readability of different levels of accounting textbooks, samples were selected from three high school, three vocational, and three college textbooks. The statistical tests conducted indicated that mean reading levels increased in difficulty as grade levels increased and that reading levels were considerably below grade levels of the…
Descriptors: Accounting, High Schools, Higher Education, Readability