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A comment on “The struggle to fabricate accounting narrative obfuscation: an actor-network-theoretic analysis of a failing project”

Author

Listed:
  • Gerard William Stone
  • Lee Parker

Abstract

Purpose - The purpose of this paper is to provide a comment on “The struggle to fabricate accounting narrative obfuscation: An actor-network-theoretic analysis of a failing project” by Brian Rutherford. Design/methodology/approach - The paper discusses issues highlighted by Rutherford regarding the unresolved limitations of the Flesch formulaic approach to readability analysis and the narrow focus of readability research in accounting. Findings - Commencing with an overview of an important shift in the use of the Flesch formula in accounting readability research in 2004, the paper outlines the emergence of supplementary measures and proxies of readability and reader accessibility of accounting prose. When used in combination with Flesch, the two measures augment readability analysis, ameliorate the formula’s limitations and broaden readability research scope and focus. Originality/value - The paper gives impetus to the development of additional supplementary measures and proxies of readability and reader access which are necessary to further expand the horizons of accounting readability research and meet ongoing changes to the contemporary accounting communications landscape.

Suggested Citation

  • Gerard William Stone & Lee Parker, 2016. "A comment on “The struggle to fabricate accounting narrative obfuscation: an actor-network-theoretic analysis of a failing project”," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 13(1), pages 86-89, April.
    • Handle: RePEc:eme:qrampp:v:13:y:2016:i:1:p:86-89
    DOI: 10.1108/QRAM-01-2016-0003
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    Citations

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    Cited by:

    1. de Souza, João Antônio Salvador & Rissatti, Jean Carlo & Rover, Suliani & Borba, José Alonso, 2019. "The linguistic complexities of narrative accounting disclosure on financial statements: An analysis based on readability characteristics," Research in International Business and Finance, Elsevier, vol. 48(C), pages 59-74.

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