The Cloze Procedure: A Methodology for Determining the Understandability of Accounting Textbooks .
向会计教育者介绍完形填空程序这一心理语言学技术，并通过测试四本中级会计教科书，证明该方法能客观、有效地评估教材的可理解性，帮助教师选书和编写教材。
Abstract ABSTRACT: Accounting students are expected to acquire an ever-increasing amount of knowledge by reading and comprehending an ever-increasing number of textbooks and related materials. The purpose of this empirical study is (1) to introduce a psycholinguistic technique, the Cloze Procedure, to accounting educators and (2) to demonstrate how accounting educators can use this objective, valid, and easy-to-apply technique in their textbook selection and writing activities. In a field test conducted at two different universities, four intermediate accounting textbooks were tested, using the Cloze Procedure, for their level of understandability. Using one-way F-tests, evidence was found that the level of understandability varied significantly (1) among the four textbooks and (2) within the four textbooks. In addition, using a one-tailed Z-test with the Cloze Procedure's 44 percent criterion level, evidence was found that accounting students understood the four textbooks tested at the "instructional level."