A Note on the Readability of Professional Materials for Management Accountants

Abstract

Recent changes in professional examinations have generated much debate concerning various issues. One specific debate relates to the consistency of readability levels before and after the changes. While no significant differences in examination readability were found with respect to consistency across the entire time horizon of the study, comparisons with respect to the readability of other professional materials generate questions on whether the exam is testing at an appropriate level and whether other materials such as those produced for continuing education are written at a level commensurate to practice.

Citation

Phillips, T.J., Daily, C.M. and Luehlfing, M.S. (2007), "A Note on the Readability of Professional Materials for Management Accountants", Lee, J.Y. and Epstein, M.J. (Ed.) Advances in Management Accounting (Advances in Management Accounting, Vol. 16), Emerald Group Publishing Limited, Leeds, pp. 311-318. https://doi.org/10.1016/S1474-7871(07)16011-1