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The Cloze Procedure: A Methodology for Determining the Understandability of Accounting Textbooks
Arthur H. Adelberg and Joseph R. Razek
The Accounting Review
Vol. 59, No. 1 (Jan., 1984), pp. 109-122
Published by: American Accounting Association
Stable URL: http://www.jstor.org/stable/247120
Page Count: 14
You can always find the topics here!Topics: Cloze procedure, Textbooks, Words, Reading comprehension, Readability, Instructional materials, Textbook selection, Textbook evaluation, Psycholinguistics, Reading
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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 psycholinguistic technique, the Cloze Procedure, to accounting educators and (2) to demonstrate 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."
The Accounting Review © 1984 American Accounting Association