READING COMPREHENSION OF ACCOUNTING STUDENTS: THE PROPOSITION OF A RESEARCH AGENDA
DOI:
https://doi.org/10.21680/2176-9036.2017v9n1ID9623Abstract
This study highlight the state of art of international literature in Accounting on comprehension level of undergraduates reading and, from this, highlight underlying issues that foster conducting research in the Brazilian context. Through an integrative review of operationalized literature via consultations with scientific sites of the main conference area and articles databases Science Direct, Social Science Research Network, JSTOR Archive, the CAPES Portal, Scientific Periodicals Electronic Library and EBSCO on empirical studies that measured the level of understanding of Accounting in undergraduate reading, using as criteria the time period 1974-2015, it was noted that the use of books, demonstrations, accounting standards and, more recently, audit reports and management reports is relatively present in the evaluation of comprehensibility. However, after the advent of International Financial Reporting Standards (IFRS), few studies have been conducted, scenario that shows up not aligned the rise prominence skills underlying to judgment of substance over form and consequently, of the skills underlying the higher reading comprehension, ie, to analyze, synthesize, criticize and evaluate. Faced with such a survey, is then explored through the targeted research agenda proposition in four perspectives: refining the measurement technique; evaluation of the relationship between the difficulty of the text and the reader's capacity; relationship with academic performance measures; and determinants of students comprehensibility.
Keywords: Understandability; Accounting students; Cloze procedure.
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