e-journal

Traditional and alternative methods of measuring the understandability of accounting narratives

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Purpose – The study aims to explore the use of alternative measures of “understandability” on
accounting texts. This includes the meaning identification test (MIT) and the sentence verification
technique (SVT), which have not previously been used by accounting researchers, as well as variants
on the traditional Cloze tests such as the C-Test.
Design/methodology/approach – This study focuses on the understandability of accounting texts
and evaluates how reliable the Cloze test is as a measure of comprehension. An experiment was
designed and conducted to measure users’ performance with a variety of comprehension measures
(MIT, SVT, Cloze, C-Test).
Findings – The study concludes that the outcomes from the MIT and SVT comprehension tests are
not significantly associated with those from the Cloze tests. This implies that while the Cloze test is a
good measure of the predictability of accounting narratives, and of textual redundancy, it does not
necessarily measure the understandability of the text.
Originality/value – These measures of understandability, which have not previously been used in
accounting, would enable researchers to test the communicational effectiveness of using different
accounting narratives such as annual reports or prospectuses. Such a measure could be used to
improve the understandability of accounting narratives. The strengths and weaknesses of the various
tests are assessed. It is suggested that there is a need for further experimentation especially with the
MIT test.

Keywords Measurement, Comprehension, Understandability

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Ketersediaan

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Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal

No. Panggil

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Penerbit

: Emeral Group., 2014

Deskripsi Fisik

Accounting, Auditing & Accountability Journal Vol. 27 No. 1, 2014 pp. 183-208

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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