A comment on “The struggle to fabricate accounting narrative obfuscation: an actor-network-theoretic analysis of a failing project”
Qualitative Research in Accounting & Management
ISSN: 1176-6093
Article publication date: 18 April 2016
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.
Keywords
Citation
Stone, G.W. and Parker, L. (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, Vol. 13 No. 1, pp. 86-89. https://doi.org/10.1108/QRAM-01-2016-0003
Publisher
:Emerald Group Publishing Limited
Copyright © 2016, Emerald Group Publishing Limited