نوع مقاله : مقاله پژوهشی
نویسندگان
1 استاد، گروه حسابداری، واحد تهران مرکزی، دانشگاه آزاد اسلامی، تهران، ایران
2 دانشجوی دکتری حسابداری، گروه حسابداری، واحد تهران مرکزی، دانشگاه آزاد اسلامی، تهران، ایران
3 استادیار، گروه حسابداری، واحد تهران مرکزی، دانشگاه آزاد اسلامی، تهران، ایران
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
Introduction: If the public sector accounting standards that have been developed by the relevant legislative bodies do not have the necessary understandability and readability, their application will be problematic and contradictory for various user groups. In this regard, measuring the readability level of texts is one of the methods that measures the complexity or difficulty of the text.
Research Method: This research is applied in terms of purpose and is conducted using the content analysis method. In this research, the Flash and Cloze readability indices were used to answer the research questions. The statistical population of the research includes all students, accounting professors, accountants, and auditors. The research sample was selected using the convenience sampling method.
Findings: The findings of the study showed that Public Sector Accounting Standard No. 7 (Intangible Assets) with a readability level of 211/28 is at the highest level of difficulty and Public Sector Accounting Standard No. 13 (Effects of Changes in Exchange Rates) with a readability level of 267/51 is at the lowest level of difficulty. The conclusion that Public Sector Accounting Standard No. 7 is more difficult than Public Sector Accounting Standard No. 13 was confirmed in both the Flash and Cloze methods.
Conclusion: According to the Flash method, all public sector accounting standards are at the difficult level and there are no ordinary or simple standards. On the other hand, according to the Cloze method, all standards are at the simple and good level and only one of the standards is at the level of frustration and psychological stress.
کلیدواژه‌ها [English]
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