کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
1003751 | 937645 | 2011 | 15 صفحه PDF | دانلود رایگان |
![عکس صفحه اول مقاله: Readability of accountants’ communications with small business—Some Australian evidence Readability of accountants’ communications with small business—Some Australian evidence](/preview/png/1003751.png)
This paper explores the readability of a new and non-corporate narrative area, accountants’ communications with small business. The distinctive motivations, agendas and interests of small business managers are considered. The findings are informed by rationales from Shearer's (2002) thesis on the influence of neoclassical economics on accounting discourse. The study finds low readability accentuated by potentially low reader interest with accounting documents composed according to conventional accounting's rules and statutory requirements. Higher readability and document content which informs small business managers’ interests is evident when accountants are not compelled to author documents with reference to these professional rules and legislation.
Journal: Accounting Forum - Volume 35, Issue 4, December 2011, Pages 247–261