NABET, NABET 2011

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A COMPARISON OF THE READABILITY OF ADVANCED ACCOUNTING TEXTBOOKS
Kenneth J. Plucinski, Linda A. Hall

Last modified: 2011-09-08

Abstract


Choosing an Advanced Accounting textbook for a course in a graduate or undergraduate CPA-qualifying curriculum can be a complicated and difficult task for faculty.  Advanced Accounting textbooks, in general, cover a variety of topical areas including accounting for business combinations, international accounting, government and not-for profit accounting, partnerships, and reorganizations and liquidations, just to name a few.  Publishers offer a variety of ancillary materials including online lecture, homework and study tools, vignettes and case studies, and entire course management systems.  While topical coverage and associated supplements are important features, instructors should also consider the textbooks’ readability.  This study analyzes the predicted readability of six current Advanced Accounting texts utilizing a widely-used readability index.  Significant differences in overall readability are determined.  This study provides useful comparative information for accounting faculty, curriculum committees, and editors and publishers of Advanced Accounting textbooks. 


Keywords


readability, advanced accounting, textbook, Flesch, Flesch-Kincaid