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Developing the Flesch reading ease formula for the contemporary accounting communications landscape

Author

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  • Gerard Stone
  • Lee D. Parker

Abstract

Purpose - This paper aims to examine and critique the accounting literature's dominant readability formula, the Flesch formula. Furthermore, the paper sets out to propose refinement and augmentation to the formula with a view to expanding its applicability and relevance to researchers' attempts at better understanding and critiquing the effectiveness of accounting communications. This aim extends to setting a more robust foundation for informing policymakers' and practitioners' interest in implementing more effective communications with their target stakeholders. Design/methodology/approach - The paper offers an historically informed methodological critique of the current articulation and application of the Flesch formula, both generally and in accounting research. This critique forms the basis for developing proposed revisions and supplementary measures to augment Flesch's coverage. These are presented with sample empirics. Findings - Illustrative examples suggest that it is feasible and desirable to apply a revised formula that reduces Flesch's misplaced emphasis on word length by respecifying its sentence length variable, a probable cause of low readability. A reader attribute score further enhances the formula by integrating the considerable impact of readers' attributes on readability and accounting communication effectiveness. Supplementary measures, comprising non‐narrative communications dimensions, are introduced as a foundation for further research. Originality/value - The paper provides not only critique but also refinement and augmentation of the much used Flesch readability formula for accounting communications research. It offers a first stage approach to encompassing potentially important communication elements such as readers' attributes, tables, graphs and headings, to date critiqued as potentially important but left unattended by accounting researchers. This offers the prospect of extending Flesch's application to contemporary accounting communications issues and questions.

Suggested Citation

  • Gerard Stone & Lee D. Parker, 2013. "Developing the Flesch reading ease formula for the contemporary accounting communications landscape," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 10(1), pages 31-59, April.
    • Handle: RePEc:eme:qrampp:v:10:y:2013:i:1:p:31-59
    DOI: 10.1108/11766091311316185
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    Citations

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    Cited by:

    1. Daff, Lyn & Parker, Lee D., 2021. "A conceptual model of accountants' communication inside not-for-profit organisations," The British Accounting Review, Elsevier, vol. 53(3).
    2. Christoph Markmann & Alexander Spickermann & Heiko A. von der Gracht & Alexander Brem, 2021. "Improving the question formulation in Delphi‐like surveys: Analysis of the effects of abstract language and amount of information on response behavior," Futures & Foresight Science, John Wiley & Sons, vol. 3(1), March.
    3. Frevel, Nicolas & Beiderbeck, Daniel & Schmidt, Sascha L., 2022. "The impact of technology on sports – A prospective study," Technological Forecasting and Social Change, Elsevier, vol. 182(C).

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