Readability of accountants’ communications with small business–Some Australian evidence

Stone, Gerard William
December 2011
Accounting Forum;Dec2011, Vol. 35 Issue 4, p247
Academic Journal
Abstract: 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.


Related Articles

  • Accounting complexities reach new heights. Alerding, Mike // Indianapolis Business Journal;11/26/2001, Vol. 22 Issue 37, p25 

    Reports the impact of the expanded accounting rules on small businesses. Provisions of the landmark Statements 141 and 142; Struggles of owners, investors and lenders to adjust loan covenants and standard industry measurements; Belief that tangible net worth is the primary measure of equity.

  • SOBRE LA CONTABILIDAD DE LAS MÁS PEQUEÑAS.  // Revista Contable;oct2013, Issue 15, p6 

    No abstract available.

  • LOS CAMBIOS QUE SE AVECINAN EN EL PGC PYMES. Labatut Serer, Gregorio // Revista Contable;oct2015, Issue 37, p7 

    No abstract available.

  • Two-tier accounting regulation - the debate rekindled.  // Accountancy;Jan1983, Vol. 94 Issue 1073, p6 

    Focuses on the proposals for a change in the law to exempt small companies from several accounting requirements in Great Britain. Features of a proposed two-tier accounting regulation; Pitfalls in current regulation affecting accounting standards in the country.

  • COST OF COMPLIANCE. Allen, Mike // Orange County Business Journal;10/24/2005, Vol. 28 Issue 43, p38 

    Focuses on the impact of the legislation Sarbanes-Oxley Act on small public companies in the U.S. Creation of the legislation in response to corporate accounting scandals at companies such as Enron Corp. and WorlCom Inc.; Suggestion that the act requires an increase financial disclosure by...

  • DIRECTIONS OF CHANGES IN SME ACCOUNTING IN ACCORDANCE WITH THE AMENDED ACCOUNTING ACT. Kogut, Joanna // Research Papers of the Wroclaw University of Economics / Prace N;2015, Issue 397, p126 

    In recent years the EU institutions have taken up efforts aimed at the simplification of principles regarding keeping the accounts. On 18 December 2008 the European Parliament adopted the resolution covering accounting requirements which refer to small and medium enterprises and mainly...

  • Meeting the new standards. Haddon, Debbie // NZ Business;Apr2014, Vol. 28 Issue 3, p55 

    The article focuses on the changes on accounting standards in New Zealand which will take effect on April 1, 2014. It mentions that the new accounting rule in the country do not require companies to prepare general purpose financial reports. It discusses the removal of the accounting standards...

  • ORGANIZATION OF ACCOUNTING AT ENTERPRISES OF SMALL BUSINESS. Altynbekov, M. M. // Actual Problems of Economics / Aktual'ni Problemi Ekonomìki;Jul2012, Vol. 133 Issue 7, p268 

    The article considers the problem of accounting organization at small enterprises of the Republic of Kazakhstan, its regulation by the legislation of the republic; methods of accounting organization at small enterprises are developed. The attempts are carried out to find out the causes for the...

  • "Colorful" approach regarding creative accounting. An introspective study based on the association technique. Balaciu, Diana Elisabeta; Bogdan, Victoria; Feleagă, Liliana; Popa, Adela-Laura // Accounting & Management Information Systems / Contabilitate si I;2014, Vol. 13 Issue 4, p643 

    The research aims to make an introspection of the irrational behavior of the managers who, being under the pressure of sending as favorable as possible signals to different categories of users regarding the enterprise they manage, are tempted to use creative accounting techniques. The research...


Read the Article


Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics