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Chapter IV presents a comprehensive discussion of
communication theory which is organized around the three
spheres of communication.
The development of relationships between communica­
tion theory and financial reporting and evaluations of
financial reporting in terms of communication theory are
presented in Chapter V. The relationships and applications
are those appearing in the literature. Communication is
documented as a function of financial reporting.
The model developed in Chapter III, the question­
naire responses, and the interview responses are used in
evaluating the adequacy of the communication function of
financial reporting in Chapter VI.
The adequacy of two-way communication between
members of the accounting profession and users of financial
information is evaluated in Chapter VII.
Readability is selected as a methodology for
evaluating communication in financial reporting in
Chapter VIII.
Conclusions of the research and recommendations for
future research are presented in Chapter IX.
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