Are Turkish Accounting and Financial Reporting Standards Comprehensible? An Investigation on Readability
Öz
In recent years, concerns have been increasingly raised in the international literature regarding the inadequate comprehensibility of accounting standards by practitioners. Building upon this concern and addressing the gap in the national literature, this study aims to investigate the readability levels—and consequently the understandability—of Turkish Accounting and Financial Reporting Standards. The findings reveal that the readability scores of the relevant standards indicate they are very difficult, difficult, or moderately difficult to read. This suggests that these standards may not be easily readable by their intended audience, potentially affecting their overall understandability. The ability to comprehend a text begins with the ability to read it properly, which can be evaluated through its readability quality. It is important to note that the process of understanding fundamentally begins with reading, a cognitive activity. Several specific factors may influence the readability scores of these standards. These include translation-related issues, the absence of examples tailored to Turkish businesses, and the need to adapt scenarios that are not commonly encountered in Turkey. Such factors may have resulted in standards that are longer and more complex than their original versions.
Anahtar Kelimeler
Accounting and Financial Reporting Standards Ateşman Readability Score Readability Understandability.
Kaynakça
- Adelberg, A.H. (1982). An empirical evaluation of the communication of authoritative pronouncements in accounting. Accounting and Finance, 22(2), 75–94. https://doi.org/10.1111/j.1467-629X.1982.tb00037.x
- Association of Chartered Certified Accountants. (2009, 14th March). Complexity in financial reporting. https://www.accaglobal.com/content/dam/acca/global/PDF-technical/financial reporting/tech-ms-com.pdf
- Ateşman, E. (1997). Türkçe’de okunabilirliğin ölçülmesi. A.Ü. Tömer Dil Dergisi, 58, 171-174.
- Australian Institute of Company Directors. (2004, 1st April). It's not what you say accounting. http://www.companydirectors.com.au/director-resource-centre/publications/company-director-magazine/2000-to-2009-back-editions/2004/october/its-not-what-you-say-accounting
- Bekçi, İ. (2007). Muhasebe meslek mensuplarının Türkiye muhasebe mtandartları hakkındaki görüşlerinin değerlendirilmesine yönelik bir araştırma. Muhasebe ve Denetime Bakış, (22), 27-40.
- Chall, J.S. (1988). The beginning years. In Readability: Its Past, Present, and Future, Editor. B. L. Zakaluk and S. J. Samuels. Newark, DE: International Reading Association.
- Çetinkaya, G. & Uzun, L. (2018). Türkçe ders kitaplarındaki metinlerin okunabilirlik özellikleri, Ankara: Pegem Akademi Yayıncılık.
- Donelson, D.C., McInnis, J. & Mergenthaler, R.D. (2016). Explaining rules- based characteristics in U.S. GAAP: theories and evidence. Journal of Accounting Research, 54(3), 827–861. https://doi.org/10.1111/1475-679X.12112
- Farrell, B., Farrell, H. & Wells, P. (2010). The rocket science: reading financial accounting standards. Irish Accounting Review, 17(2), 41– 63. https://doi.org/10.52399/001c.27007
- Fry, E. (2002). Readability versus leveling. The reading teacher, 56(3), 286-291.
- Goldbort, R. (2001). Readable writing by scientists and researchers, Journal of Environmental Healthy, 63(8), 40-42.
- Greenspan, J.W. & Hartwell, C.L. (2009). Are FASB statements becoming more understandable? The CPA Journal, 79(2), 34–38.
- Haswell, S. (2006). Over- complexity in accounting standards and the emerging duopoly of US GAAP and IFRS. Australian Accounting Review, 16(2), 49– 59. https://doi.org/10.1111/j.1835-2561.2006.tb00359.x
- Hatunoğlu, Z., Uçaktürk, M., & Kıllı, M. (2013). Türkiye Finansal Raporlama Standartları’nın bilinirlik düzeyi üzerine Kahramanmaraş’ta bir alan çalışması. Niğde Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 6(1), 51-62.
- Howieson, B., Loftus, J. & Schührer, S. (2024). Are accounting standards understandable? Accounting & Finance, 64, 1083–1109. https://doi.org/10.1111/acfi.13173
- International Auditing and Assurance Standards Board. (2022, 24th May). Complexity, understandability, scalability, propor tionality (CUSP). https://www.iaasb.org/consultations-projects/complexity-understandability-scalability-proportionality-cusp
- Jones, M. & Smith, M. (2014). Traditional and alternative methods of measuring the understandability of accounting narratives. Accounting, Auditing & Accountability Journal, 27(1), 183– 208. https://doi.org/10.1108/AAAJ-04-2013-1314
- Klare, G.R. (1968). The role of word frequency in readability. Elementary English, 45, 12-22. Mergenthaler, R.D. (2012). Principles-based versus rules-based standards and accounting irregularities. Working Paper. Iowa City: University of Iowa.
- Murphy, M.L. (2015). Will simpler also be better? Journal of Accountancy, 219(4), 30– 34.
- Özkan, A., & Özşahin, F. (2012). Muhasebe meslek mensuplarının kobi finansal raporlama standartları hakkındaki görüşlerinin tespitine yönelik bir araştırma. Muhasebe ve Denetime Bakış, (37), 47-68.
- Richards, G. & van Staden, C. (2015). The readability impact of international financial reporting standards. Pacific Accounting Review, 27(3), 282– 303. https://doi.org/10.1108/PAR-08-2013-0086
- Saha, A., Morris, R.D. & Kang, H. (2019). Disclosure overload? An empirical analysis of international financial reporting standards disclosure requirements. Abacus, 55(1), 205– 236. https://doi.org/10.1111/abac.12148
- Shaffer, R.J., Stevens, K.T. & Stevens, W.P. (1993). Assessing the readability of government accounting standards: the cloze procedure. Journal of Technical Writing and Communication, 23(3), 259– 267. https://doi.org/10.2190/4FM2-8GBW-KH0Y-N25T
- Smith, M. & Taffler, R. (1992). Readability and understandability: different measures of the textual complexity of accounting narrative. Accounting, Auditing & Accountability Journal, 5(4), 84– 98. https://doi.org/10.1108/09513579210019549
- Stead, B.A. (1977). Content analysis and readability formulas as applied to the accounting principles board ‘Opinions’. Journal of Business Communication, 14(3), 23– 24. https://doi.org/10.1177/002194367701400303 Stevens, W.P., Stevens, K.C. & Raabe, W., Jr. (1983). Communication in accounting: readability of FASB statements. Review of Business and Economic Research, 19(1), 110–118.
- Tadros, E. (2019a, 7th November). Accounting standards now too complex: CFOs. The Australian Financial Review. https://www.afr.com/companies/professional-services/accounting-standards-now-too-complex-cfos-20191107-p538eb
- Tadros, E. (2019b, 12nd December). Accounting standards now ‘outrageously complex’. The Australian Financial Review. https://www.afr.com/companies/professional-services/accounting-standards-now-ourtrageously-complex-20191208-p53hyc
- Temur, T. (2003). Okunabilirlik (Readability) kavramı. Türklük Bilimi Araştırmaları, 13, 169-172.
- Trott, E.W. (2015, 22nd January). The struggle to simplify accounting. CFO. https://www.cfo.com/gaap-ifrs/2015/01/struggle-simplify-accounting/
Türkiye Muhasebe Standartları ve Finansal Raporlama Standartları Anlaşılabiliyor mu? Okunabilirlik Üzerine Bir Araştırma
Öz
Son yıllarda muhasebe standartlarının uygulayıcılar tarafından yeterince anlaşılamadığına ilişkin kaygılar uluslararası literatürde giderek daha fazla dile getirilmektedir. Bu kaygıdan hareketle ulusal literatürdeki boşluğu da değerlendirerek, bu çalışmanın amacı Türkiye Muhasebe ve Finansal Raporlama Standartlarının okunabilirlik düzeyleri ve buna bağlı olarak anlaşılabilirliği araştırma konusu yapılmıştır. Araştırma sonucu okunabilirlik skorları ilgili standartların çok zor, zor ve orta düzeyde okunabildiğini ortaya koymuştur. Bu durum ilgili standartların hedef kitle okuyucuları tarafından kolaylıkla okunamayacak düzeyde olduğunu ve bu durumun anlaşılabilirliği etkileyebileceği ifade edilebilir. Bir metni anlayabilmenin ilk yolu onu doğru okumak, kısaca okunabilirlik kalitesi olarak değerlendirilebilir. Anlama sürecinin, temelinde bilişsel bir faaliyet olan okuma ile başladığını unutmamak gerekir. Söz konusu standartlara ilişkin okunabilirlik skorunu etkileyen bazı özel hususlardan da bahsedilebilir. Bunlar; çeviri kaynaklı problemler, Türk işletmelerine özgü örnekler geliştirmek, Türkiye’de kullanışlı olmayan olay ve durumların uyumlu hale getirilmesi gibi hususlar standartları orijinal halinden daha uzun ve karmaşık bir hale getirmiş olabilir.
Anahtar Kelimeler
Muhasebe ve Finansal Raporlama Standartları Ateşman Okunabilirlik Skoru Okunabilirlik Anlaşılabilirlik.
Etik Beyan
Makale akademik etik ilkeler ve kurallar doğrultusunda hazırlanmış olup, makalede intihal bulunmamaktadır.
Destekleyen Kurum
Destekleyen kurum bulunmamaktadır.
Kaynakça
- Adelberg, A.H. (1982). An empirical evaluation of the communication of authoritative pronouncements in accounting. Accounting and Finance, 22(2), 75–94. https://doi.org/10.1111/j.1467-629X.1982.tb00037.x
- Association of Chartered Certified Accountants. (2009, 14th March). Complexity in financial reporting. https://www.accaglobal.com/content/dam/acca/global/PDF-technical/financial reporting/tech-ms-com.pdf
- Ateşman, E. (1997). Türkçe’de okunabilirliğin ölçülmesi. A.Ü. Tömer Dil Dergisi, 58, 171-174.
- Australian Institute of Company Directors. (2004, 1st April). It's not what you say accounting. http://www.companydirectors.com.au/director-resource-centre/publications/company-director-magazine/2000-to-2009-back-editions/2004/october/its-not-what-you-say-accounting
- Bekçi, İ. (2007). Muhasebe meslek mensuplarının Türkiye muhasebe mtandartları hakkındaki görüşlerinin değerlendirilmesine yönelik bir araştırma. Muhasebe ve Denetime Bakış, (22), 27-40.
- Chall, J.S. (1988). The beginning years. In Readability: Its Past, Present, and Future, Editor. B. L. Zakaluk and S. J. Samuels. Newark, DE: International Reading Association.
- Çetinkaya, G. & Uzun, L. (2018). Türkçe ders kitaplarındaki metinlerin okunabilirlik özellikleri, Ankara: Pegem Akademi Yayıncılık.
- Donelson, D.C., McInnis, J. & Mergenthaler, R.D. (2016). Explaining rules- based characteristics in U.S. GAAP: theories and evidence. Journal of Accounting Research, 54(3), 827–861. https://doi.org/10.1111/1475-679X.12112
- Farrell, B., Farrell, H. & Wells, P. (2010). The rocket science: reading financial accounting standards. Irish Accounting Review, 17(2), 41– 63. https://doi.org/10.52399/001c.27007
- Fry, E. (2002). Readability versus leveling. The reading teacher, 56(3), 286-291.
- Goldbort, R. (2001). Readable writing by scientists and researchers, Journal of Environmental Healthy, 63(8), 40-42.
- Greenspan, J.W. & Hartwell, C.L. (2009). Are FASB statements becoming more understandable? The CPA Journal, 79(2), 34–38.
- Haswell, S. (2006). Over- complexity in accounting standards and the emerging duopoly of US GAAP and IFRS. Australian Accounting Review, 16(2), 49– 59. https://doi.org/10.1111/j.1835-2561.2006.tb00359.x
- Hatunoğlu, Z., Uçaktürk, M., & Kıllı, M. (2013). Türkiye Finansal Raporlama Standartları’nın bilinirlik düzeyi üzerine Kahramanmaraş’ta bir alan çalışması. Niğde Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 6(1), 51-62.
- Howieson, B., Loftus, J. & Schührer, S. (2024). Are accounting standards understandable? Accounting & Finance, 64, 1083–1109. https://doi.org/10.1111/acfi.13173
- International Auditing and Assurance Standards Board. (2022, 24th May). Complexity, understandability, scalability, propor tionality (CUSP). https://www.iaasb.org/consultations-projects/complexity-understandability-scalability-proportionality-cusp
- Jones, M. & Smith, M. (2014). Traditional and alternative methods of measuring the understandability of accounting narratives. Accounting, Auditing & Accountability Journal, 27(1), 183– 208. https://doi.org/10.1108/AAAJ-04-2013-1314
- Klare, G.R. (1968). The role of word frequency in readability. Elementary English, 45, 12-22. Mergenthaler, R.D. (2012). Principles-based versus rules-based standards and accounting irregularities. Working Paper. Iowa City: University of Iowa.
- Murphy, M.L. (2015). Will simpler also be better? Journal of Accountancy, 219(4), 30– 34.
- Özkan, A., & Özşahin, F. (2012). Muhasebe meslek mensuplarının kobi finansal raporlama standartları hakkındaki görüşlerinin tespitine yönelik bir araştırma. Muhasebe ve Denetime Bakış, (37), 47-68.
- Richards, G. & van Staden, C. (2015). The readability impact of international financial reporting standards. Pacific Accounting Review, 27(3), 282– 303. https://doi.org/10.1108/PAR-08-2013-0086
- Saha, A., Morris, R.D. & Kang, H. (2019). Disclosure overload? An empirical analysis of international financial reporting standards disclosure requirements. Abacus, 55(1), 205– 236. https://doi.org/10.1111/abac.12148
- Shaffer, R.J., Stevens, K.T. & Stevens, W.P. (1993). Assessing the readability of government accounting standards: the cloze procedure. Journal of Technical Writing and Communication, 23(3), 259– 267. https://doi.org/10.2190/4FM2-8GBW-KH0Y-N25T
- Smith, M. & Taffler, R. (1992). Readability and understandability: different measures of the textual complexity of accounting narrative. Accounting, Auditing & Accountability Journal, 5(4), 84– 98. https://doi.org/10.1108/09513579210019549
- Stead, B.A. (1977). Content analysis and readability formulas as applied to the accounting principles board ‘Opinions’. Journal of Business Communication, 14(3), 23– 24. https://doi.org/10.1177/002194367701400303 Stevens, W.P., Stevens, K.C. & Raabe, W., Jr. (1983). Communication in accounting: readability of FASB statements. Review of Business and Economic Research, 19(1), 110–118.
- Tadros, E. (2019a, 7th November). Accounting standards now too complex: CFOs. The Australian Financial Review. https://www.afr.com/companies/professional-services/accounting-standards-now-too-complex-cfos-20191107-p538eb
- Tadros, E. (2019b, 12nd December). Accounting standards now ‘outrageously complex’. The Australian Financial Review. https://www.afr.com/companies/professional-services/accounting-standards-now-ourtrageously-complex-20191208-p53hyc
- Temur, T. (2003). Okunabilirlik (Readability) kavramı. Türklük Bilimi Araştırmaları, 13, 169-172.
- Trott, E.W. (2015, 22nd January). The struggle to simplify accounting. CFO. https://www.cfo.com/gaap-ifrs/2015/01/struggle-simplify-accounting/
Ayrıntılar
| Birincil Dil | Türkçe |
|---|---|
| Konular | İstatistiksel Analiz, Finansal Muhasebe |
| Bölüm | Araştırma Makalesi |
| Yazarlar | |
| Gönderilme Tarihi | 21 Ağustos 2025 |
| Kabul Tarihi | 4 Ekim 2025 |
| Yayımlanma Tarihi | 3 Ocak 2026 |
| Yayımlandığı Sayı | Yıl 2025 Cilt: 8 Sayı: 2 |
ISSN: 2667-4491
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