Investigating the Understandability of Public Sector Accounting Standards,Compare Different Groups

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KEIVANFAR MOKHTAR; JAHANSHAD AZITA

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2022 | Volume:13 | Issue:52 Page(s): 109-130

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Information Journal Paper

Title

Investigating the Understandability of Public Sector Accounting Standards,Compare Different Groups

Author(s)

KEIVANFAR MOKHTAR | JAHANSHAD AZITA | Issue Writer Certificate

Keywords

Public Sector Accounting Standards

Intelligibility

Readability Measurement

Flesch index

Close index

Abstract

If the Public Sector Accounting Standards established by policy makers in accounting do not have the necessary Intelligibility and readability, their application by various user groups will be difficult and inconsistent. In the meantime, measuring readability of texts is one of the tools used to measure the degree of complexity or difficulty of a text. The study is applied type in terms of goal and the research type is content analysis. Main method used, Flesch readabilitity index and Close index that were used to obtain answers to the questions. The statistical population consists of all active students, accounting instructors, accountants and auditors,according to Cochran’, s formula at 5% error level, the sample size is set at 384. The result showed that accounting standard No, 7 (intangible assets) with readability level of 28/211 is the most difficult level and accounting standard No, 13 (effects of changes in exchange rates) with readability level of 51/267 is a little difficult. Also according to the Flesch method of all accounting standards, the results of studies showed that auditors and instructors have higher levels of readabilitity comprehension of standards texts and accountants and students have lower levels of readabilitity comprehension of standards texts. Understanding the readabilitity of a standard for them. There is on difference between the simplest and the most difficult standard.

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APA: Copy

KEIVANFAR, MOKHTAR, & JAHANSHAD, AZITA. (2022). Investigating the Understandability of Public Sector Accounting Standards,Compare Different Groups. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 13(52 ), 109-130. SID. https://sid.ir/paper/1046947/en

Vancouver: Copy

KEIVANFAR MOKHTAR, JAHANSHAD AZITA. Investigating the Understandability of Public Sector Accounting Standards,Compare Different Groups. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2022;13(52 ):109-130. Available from: https://sid.ir/paper/1046947/en

IEEE: Copy

MOKHTAR KEIVANFAR, and AZITA JAHANSHAD, “Investigating the Understandability of Public Sector Accounting Standards,Compare Different Groups,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 13, no. 52 , pp. 109–130, 2022, [Online]. Available: https://sid.ir/paper/1046947/en

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