Argues the cloze procedure is the appropriate method of assessing the readability of business writing. Uses this procedure to determine the readability of a statement issued by the Governmental Accounting Standards Board (GASB). Finds one important GASB statement unreadable by college-level readers. (NH)

Reviews recent articles focusing on the controversy surrounding the appropriateness of readability formulas for technical writing. Suggests that further research should be conducted to study empirically how readability as a concept might be used to aid the technical writer since readability formulas are shaping computerized editing programs. (KEH)

Proposes that readability formulas cannot predict text difficulty. Presents results of an experiment designed to demonstrate that "text difficulty" is determined by individual differences (perception) and not by the objective qualities of a text. (NH)