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- W2517185376 abstract "Accounting students are expected to acquire an ever-increasing amount of knowledge by reading and comprehending an ever-increasing number of textbooks and related materials. The purpose of this empirical study is (1) to introduce a psycho- linguistic technique, the Cloze Procedure, to accounting educators and (2) to demon- strate how accounting educators can use this objective, valid, and easy-to-apply technique in their textbook selection and writing activities. in a field test conducted at two different universities, four intermediate accounting textbooks were tested, using the Cloze Procedure, for their level of understandability. Using one-way F-tests, evidence was found that the level of understandability varied significantly (1) among the four textbooks and (2) within the four textbooks. in addition, using a one-tailed Z-test with the Cloze Procedure's 44 percent criterion level, evidence was found that accounting students understood the four textbooks tested at the instructional level." @default.
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- W2517185376 date "2016-01-01" @default.
- W2517185376 modified "2023-09-27" @default.
- W2517185376 title "The Cloze Procedure: A Methodology for Determining the Understandability of Accounting Textbooks" @default.
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