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Methodological themes Critical appraisal of the cloze procedure’s use in the accounting domain

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The accounting textual narrative plays a vital role in communicating a variety of types of financial information. Accounting narratives, for example, play an important role in communicating financial information to shareholders through the corporate annual report. Accounting textbooks are a prime pedagogic vehicle for transmitting information to students. In addition, a constant stream
of accounting publications and official pronouncements is published. Berelson (1971, reprint 1952) usefully classifies content analysis research into the substance and form of the characteristics of communication, the causes of content, and the consequences of content[1]. Accounting researchers
investigating the form of the characteristics of communication of accounting narratives typically focus on either “propaganda techniques” (broadly, thematic analyses) or “readability” (broadly, communicative effectiveness) rather than attempting to uncover “style” (broadly, literary stylistic features). In order to assess the communicative effectiveness of accounting narratives in terms of readability and understandability, accounting academics have frequently employed readability formulas and comprehension tests.

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Ketersediaan

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Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal

No. Panggil

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Penerbit

: MCB University Press., 1996

Deskripsi Fisik

Accounting, Auditing & Accountability Journal, Vol. 10 No. 1, 1997, pp. 105-128

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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