In the U.S. and in other countries, accounting graduates continue to enter diverse size work forces in industry, government, and in public accounting. Beyond income tax and consulting work, accounting professionals often require a specific association with financial statement services. These services involve not only detailed scheduled financial…

This study explores differences in students' reading comprehension of International Financial Reporting Standards in a South African financial reporting class with a heterogeneous student cohort. Statistically significant differences were identified for prior academic performance, language of instruction, first language and enrolment in the…

This article describes the results of a survey of the readability of most of the intermediate and advanced accounting textbooks currently in use at colleges and universities throughout the United States. (CT)

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)

Shows problems in the communication process between preparers and users of financial reports. Uses test techniques from linguistics and pedagogy (here, the cloze technique) to investigate two Swedish financial reports' understandability. Finds important parts of the reports were not understood by small investors. (PA)

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…

This report provides vocational teachers with readability information for selected vocational texts. Selected texts are categorized and appear in charts according to 21 vocational programs: accounting, air conditioning and refrigeration, automotive shop (automotive body and fender repair, automotive mechanics), aviation shop, business, carpentry,…