Narzędzia pomiaru czytelności sprawozdań narracyjnych
The tools of measuring the readability of narrative reports

Summary/Abstract: In modern accounting more and more information is presented by text in narrative reports. The aim of reports is communication with stakeholders so they should be readable to fulfill their functions. Evaluation of readability of narration forms requires suitable tools. The aim of the article is presenting the tools of measuring the readability of text and evaluation of possibilities of using them for examining the readability of narrative reports in Polish. In order to achieve the purpose formulated in this way the methods of critical literature study and descriptive analysis were adopted. In the first part of the article the essence of narration was presented. Then the term of readability was explained with references to narrative reports. The further part outlines the tools of measuring the readability of text, such as Fog Index, Flesch Reading Ease Score and Pisarek Index. What is more, the application JASNOPIS was presented. In the final part the example of using these tools to judge the readability of Annual Statements on operations of CCC S.A. for 2018 was shown. The originality of the article is a collective presentation and explanation of the tools for objective measurement of the readability of texts in the context of testing the readability of narrative reports with a presentation of their application.

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