Readability of Financial Accounting Principles Textbooks

Abstract

This study investigates whether there are readability differences among leading principles of accounting textbooks. Seven financial accounting principles textbooks with a 2002 or later publishing date are reviewed. Readability scores are obtained using the following four readability evaluation methods: Flesch Reading Ease, Flesch-Kincaid Grade Level Index, Gunning’s Fog Index, and the SMOG procedure. Three sets of comparisons are made: overall readability comparisons, chapter comparisons, and topic comparisons. The Kruskal-Wallis test is used for multiple group comparisons. For significant differences, the Wilcoxon Rank-Sum test with a Bonferroni adjustment for multiple comparisons is used in further comparisons. Results indicate significant differences for all three sets of comparisons. Evidence suggests that readability among textbooks varies, but readability within textbooks is generally consistent.