{"id":"https://openalex.org/W2004404161","doi":"https://doi.org/10.1016/0748-5751(92)90022-w","title":"Measuring readability: A comparison of accounting textbooks","display_name":"Measuring readability: A comparison of accounting textbooks","publication_year":1992,"publication_date":"1992-03-01","ids":{"openalex":"https://openalex.org/W2004404161","doi":"https://doi.org/10.1016/0748-5751(92)90022-w","mag":"2004404161"},"language":"en","primary_location":{"id":"doi:10.1016/0748-5751(92)90022-w","doi":"https://doi.org/10.1016/0748-5751(92)90022-w","is_oa":false,"landing_page_url":"https://doi.org/10.1016/0748-5751(92)90022-w","pdf_url":null,"source":{"id":"https://openalex.org/S6243863","display_name":"Journal of Accounting Education","issn_l":"0748-5751","issn":["0748-5751","1873-1996"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","cwts-core","erih-plus","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting Education","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5078235161","display_name":"Steven M. Flory","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I919208787","display_name":"Louisiana Tech University","ror":"https://ror.org/04q9esz89","country_code":"US","type":"education","lineage":["https://openalex.org/I2799628689","https://openalex.org/I919208787"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Steven M. Flory","raw_affiliation_strings":["Louisiana Tech University, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Louisiana Tech University, USA","institution_ids":["https://openalex.org/I919208787"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5009392978","display_name":"Thomas J. Phillips","orcid":"https://orcid.org/0000-0002-5909-5513","observed_orcids":["https://orcid.org/0000-0002-5909-5513"]},"institutions":[{"id":"https://openalex.org/I919208787","display_name":"Louisiana Tech University","ror":"https://ror.org/04q9esz89","country_code":"US","type":"education","lineage":["https://openalex.org/I2799628689","https://openalex.org/I919208787"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Thomas J. Phillips","raw_affiliation_strings":["Louisiana Tech University, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Louisiana Tech University, USA","institution_ids":["https://openalex.org/I919208787"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5049088169","display_name":"Maurice F. Tassin","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I919208787","display_name":"Louisiana Tech University","ror":"https://ror.org/04q9esz89","country_code":"US","type":"education","lineage":["https://openalex.org/I2799628689","https://openalex.org/I919208787"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Maurice F. Tassin","raw_affiliation_strings":["Louisiana Tech University, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Louisiana Tech University, USA","institution_ids":["https://openalex.org/I919208787"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I919208787"],"apc_list":{"value":3910,"currency":"USD","value_usd":3910},"apc_paid":null,"fwci":2.2551,"has_fulltext":false,"cited_by_count":58,"citation_normalized_percentile":{"value":0.90722802,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":94,"max":99},"biblio":{"volume":"10","issue":"1","first_page":"151","last_page":"161"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.9961000084877014,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.9961000084877014,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13629","display_name":"Text Readability and Simplification","score":0.003599999938160181,"subfield":{"id":"https://openalex.org/subfields/1702","display_name":"Artificial Intelligence"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/readability","display_name":"readability","score":0.8949999809265137},{"id":"https://openalex.org/keywords/accounting-textbooks","display_name":"accounting textbooks","score":0.9750000238418579},{"id":"https://openalex.org/keywords/intermediate-accounting","display_name":"intermediate accounting","score":0.6179999709129333},{"id":"https://openalex.org/keywords/accounting-education","display_name":"accounting education","score":0.7239999771118164},{"id":"https://openalex.org/keywords/cloze-test","display_name":"cloze test","score":0.6880000233650208}],"concepts":[{"id":"https://openalex.org/C2778143727","wikidata":"https://www.wikidata.org/wiki/Q1820650","display_name":"Readability","level":2,"score":0.9896903038024902},{"id":"https://openalex.org/C2777267654","wikidata":"https://www.wikidata.org/wiki/Q3519023","display_name":"Test (biology)","level":2,"score":0.5674022436141968},{"id":"https://openalex.org/C196083921","wikidata":"https://www.wikidata.org/wiki/Q7915758","display_name":"Variance (accounting)","level":2,"score":0.557274580001831},{"id":"https://openalex.org/C554936623","wikidata":"https://www.wikidata.org/wiki/Q199657","display_name":"Reading (process)","level":2,"score":0.554474949836731},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.48115599155426025},{"id":"https://openalex.org/C2777382242","wikidata":"https://www.wikidata.org/wiki/Q6017816","display_name":"Index (typography)","level":2,"score":0.4491099715232849},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4330020546913147},{"id":"https://openalex.org/C97600891","wikidata":"https://www.wikidata.org/wiki/Q1790302","display_name":"Kruskal\u2013Wallis one-way analysis of variance","level":3,"score":0.43142884969711304},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3713218569755554},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.27713871002197266},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.24863731861114502},{"id":"https://openalex.org/C12868164","wikidata":"https://www.wikidata.org/wiki/Q1424533","display_name":"Mann\u2013Whitney U test","level":2,"score":0.2332412600517273},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.14589402079582214},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.08937132358551025},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.07272416353225708},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1016/0748-5751(92)90022-w","doi":"https://doi.org/10.1016/0748-5751(92)90022-w","is_oa":false,"landing_page_url":"https://doi.org/10.1016/0748-5751(92)90022-w","pdf_url":null,"source":{"id":"https://openalex.org/S6243863","display_name":"Journal of Accounting Education","issn_l":"0748-5751","issn":["0748-5751","1873-1996"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","cwts-core","erih-plus","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting Education","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.6164000034332275,"id":"https://metadata.un.org/sdg/4","display_name":"Quality education"}],"sustainable_development_goals_aurora":[{"score":0.8500000238418579,"id":"https://metadata.un.org/sdg/4","display_name":"Quality education"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":26,"referenced_works":["https://openalex.org/W145689956","https://openalex.org/W213415725","https://openalex.org/W216153039","https://openalex.org/W228159427","https://openalex.org/W1528085255","https://openalex.org/W1602368597","https://openalex.org/W1967390364","https://openalex.org/W1984050661","https://openalex.org/W1997709354","https://openalex.org/W2019249885","https://openalex.org/W2021994357","https://openalex.org/W2024157213","https://openalex.org/W2043255229","https://openalex.org/W2045057323","https://openalex.org/W2061683959","https://openalex.org/W2087947168","https://openalex.org/W2124688187","https://openalex.org/W2270070752","https://openalex.org/W2289836221","https://openalex.org/W2292103514","https://openalex.org/W2323606176","https://openalex.org/W2330401633","https://openalex.org/W2517185376","https://openalex.org/W2519351342","https://openalex.org/W6608934494","https://openalex.org/W6726475915"],"related_works":["https://openalex.org/W1523044674","https://openalex.org/W7099858572","https://openalex.org/W1603492218","https://openalex.org/W7111091975","https://openalex.org/W2076362449","https://openalex.org/W1484498424","https://openalex.org/W2518900893","https://openalex.org/W4393854855","https://openalex.org/W4296734775","https://openalex.org/W2582587878"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":6},{"year":2022,"cited_by_count":10},{"year":2021,"cited_by_count":4},{"year":2019,"cited_by_count":2},{"year":2017,"cited_by_count":5},{"year":2016,"cited_by_count":3},{"year":2015,"cited_by_count":6},{"year":2014,"cited_by_count":4},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}