A response to Stone and Parker

Brian A. Rutherford

Qualitative Research in Accounting & Management, 2016, vol. 13, issue 1, 90-91

Abstract: Purpose - To respond to the comment by Stone and Parker on my paper “The struggle to fabricate accounting narrative obfuscation: An actor-network-theoretic analysis of a failing project”. Design/methodology/approach - The paper responds to issues highlighted by Stone and Parker. Findings - This response argues that there is at least one alternative to the augmentation of Flesch: that we bring our skills and experience as accountants directly to bear on narratives, to analyse and report on how accessible and informative they are – and even to what extent they obfuscate – in ways that will, at least according to some definitions, be subjective but perhaps no more subjective than asserting that some simple statistic represents a reliable proxy for a complex notion such as accessibility. Originality/value - This comment adds to the necessary debate about how we should tackle research on accounting narratives.

Keywords: Flesch formula; Readability; Reader accessibility; Supplementary measures (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:eme:qrampp:v:13:y:2016:i:1:p:90-91

DOI: 10.1108/QRAM-01-2016-0007

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