Comparative study of readability techniques and comprehensibility of public sector accounting standards

The purpose of this study is to analyze the content and assess the readability and understandability of public sector accounting standards in Iran, which is useful in assessing the need to improve the development and application of public sector accounting standards and thus improve financial reporting and monitoring public sector performance. The present research is applied in terms of purpose and descriptive in terms of implementation and has been done by content analysis method. In order to find the answers to the research questions, it was necessary to measure readability and understandability, so for this type of measurement and determining the degree of difficulty, The Close Flash and Close Indicators Method was implemented, which based on this method, the texts of 16 Public Sector Accounting Standards were examined. The statistical sample was randomly selected by selecting three hundred word texts from the first, middle and last sections of each standard. The tool used in this research is a researcher-made test with a number of blanks of standard texts by selecting a simple random sample from each group. To perform the Flash / Diani method, after counting the number of sentences and syllables in each sample, the Flash score of each sample was in accordance with the readability index and the ability to understand Flash / Diani, which was localized in Persian language texts. The findings showed that according to the method of measuring the readability of Flash, most public sector accounting standards are very difficult in terms of readability and