TITLE

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

AUTHOR(S)
Stone, Gerard William
PUB. DATE
December 2011
SOURCE
Accounting Forum;Dec2011, Vol. 35 Issue 4, p247
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
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.
ACCESSION #
86453762

 

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