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Journal article

A comment on “The struggle to fabricate accounting narrative obfuscation: an actor-network-theoretic analysis of a failing project”

1 Jan 2016
Description

Purpose – The purpose of this paper is to provide a comment on “The struggle to fabricate accounting narrative obfuscation: An actor-network-theoretic analysis of a failing project” by Brian Rutherford.

Design/methodology/approach – The paper discusses issues highlighted by Rutherford regarding the unresolved limitations of the Flesch formulaic approach to readability analysis and the narrow focus of readability research in accounting.

Findings – Commencing with an overview of an important shift in the use of the Flesch formula in accounting readability research in 2004, the paper outlines the emergence of supplementary measures and proxies of readability and reader accessibility of accounting prose. When used in combination with Flesch, the two measures augment readability analysis, ameliorate the formula’s limitations and broaden readability research scope and focus.

Originality/value – The paper gives impetus to the development of additional supplementary measures and proxies of readability and reader access which are necessary to further expand the horizons of accounting readability research and meet ongoing changes to the contemporary accounting communications landscape.

Publication Details
Identifiers: 
DOI: 
10.1108/QRAM-01-2016-0003
Volume: 
13
Issue: 
1
Pagination: 
86-89
Access Rights Type: 
Language: 
License Type: 
All Rights Reserved
Peer Reviewed: 
Yes
Published year only: 
2016
10
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