HOME | CHECKOUT | ABOUT | FAQ | CONTACT US |
 
Welcome Guest [create an account] or log-in:
email
password

Chapter 8 Evaluating and Analysing Qualitative Data

DOI: 10.23912/978-1-910158-88-3-3234

ISBN: 978-1-910158-88-3

Published: September 2016

Component type: chapter

Published in: Research Methods for Accounting and Finance

Parent DOI: 10.23912/978-1-910158-88-3-3090

10.23912/978-1-910158-88-3-3234

Abstract

The nature and volume of qualitative data can be overwhelming for researchers. This chapter provides useful steps for organising, managing and analysing qualitative data. Several techniques for analysing qualitative data are discussed in this chapter with examples to enable users to conduct their own analysis. The techniques include grounded theory, thematic analysis, template analysis, narrative analysis, textual analysis, discourse analyses, content analysis and hermeneutics. Validity and reliability issues to consider when analysing qualitative data are equally discussed. The chapter also considers technological tools available for organising, managing and retrieving qualitative data.

Sample content

Click here to download PDF

Contributors

  • Bridget E Ogharanduku, Heriot-Watt University (Author)
  • Lubaina Zakaria, Heriot-Watt University (Author)
  • RafaÅ‚ Sitko, Heriot-Watt University (Author) http://orcid.org/0000-0003-1397-1116
  • Katherine J C Sang, Heriot-Watt University (Author)

For the source title:

Cite as

Ogharanduku, Zakaria, Sitko & Sang, 2016

Ogharanduku, B.E., Zakaria, L., Sitko, R. & Sang, K.J.C. (2016) "Chapter 8 Evaluating and Analysing Qualitative Data" In: Paterson, A., Leung, D., Jackson, W.(., MacIntosh, R. & O'Gorman, K.D. (ed) . Oxford: Goodfellow Publishers http://dx.doi.org/10.23912/978-1-910158-88-3-3234

References

Abraham, S., & Cox, P. (2007). Analysisng the determinants of narrative risk information in UK FTSE 100 annual reports. The British Accounting Review, 39(3), 227-248. https://doi.org/10.1016/j.bar.2007.06.002

Abraham, S., Martson, C., & Darby, P. (2012). Risk Reporting: Clarity, Relevance and Location. Institute of Chartered Accountants of Scotland (ICAS), Edinburgh.

Abraham, S & Shrives, P. J. (2014). Improving the relevance of risk factor disclosure in corporate annual reports. The British Accounting Review. 46(1), 91-107. https://doi.org/10.1016/j.bar.2013.10.002

Abrahamson, E. & Amir, E. (1996). The information content of the president's letter to shareholders. Journal of Business Finance and Accounting, 23 (8), 1157-1182. https://doi.org/10.1111/j.1468-5957.1996.tb01163.x

Al-Tuwaijiri, S.A., Christensen, T.E., and Hughes II, K.E. (2003). The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach. Accounting Organisations and Society, 29, 447-471. https://doi.org/10.2139/ssrn.405643

Alvesson, M., & Karreman, D. (2000). Varieties of discourse: On the study of organizations through discourse analysis. Human Relations, 53, 1125–1149. https://doi.org/10.1177/0018726700539002

Beattie,V., Fearnley, S., & Brandt, R. (2004). A grounded theory model of auditor-client engagement. International Journal of Auditing, 8, 1-19 https://doi.org/10.1111/j.1099-1123.2004.00225.x

Beck, A.C., Campbell, D., & Shrives, P.J. (2010). Content analysis in environmental reporting research: Enrichment and rehearsal of the method in a British–German context. The British Accounting Review, 42(3), 207-222. https://doi.org/10.1016/j.bar.2010.05.002

Beelitz, A. and Merkl-Davies, D.M. (2012). Using discourse to restore organisational legitimacy: 'CEOspeak' after an incident in a German nuclear power plant. Journal of Business Ethics, 108(1), 101-120. https://doi.org/10.1007/s10551-011-1065-9

Berg, B.L. (2004). Qualitative Research Methods for the Social Sciences, 5th ed., Pearson Publication.

Braun, V., & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative Research in Psychology, 3(2), 77-101. https://doi.org/10.1191/1478088706qp063oa

Brennan, N.M., Guillamon-Saorin, E. and Pierce, A. (2009). Methodological Insights: Impression management: Developing and illustrating a scheme of analysis for narrative disclosures – a methodological note. Accounting, Auditing and Accountability Journal, 22(5), 789–832. https://doi.org/10.1108/09513570910966379

Bowman, E.H. (1984). Content analysis of annual reports for corporate strategy and risk. Interfaces, 14, 61–71. https://doi.org/10.1287/inte.14.1.61

Clatworthy, M. and Jones, M.J. (2003). Financial reporting of good news and bad news: evidence from accounting narratives. Accounting and Business Research, 33(3), 171-85. https://doi.org/10.1080/00014788.2003.9729645

Conway, M. (2007). The subjective precision of computers: a methodological comparison with human coding in content analysis. Journalism and Mass Communication Quarterly, 83 (1), 186-200. https://doi.org/10.1177/107769900608300112

Davis, A. K., Piger, J. M., & Sedoe, L.M. (2012). Beyond the numbers: measuring the information content of earnings press release language. Contemporary Accounting Research, 29 (3), 8450-868 https://doi.org/10.1111/j.1911-3846.2011.01130.x

Dobler, M., Lajili, K., & Zeghal, D. (2011). Attributes of Corporate Risk Disclosure: An International Investigation in the Manufacturing Sector. Journal of International Accounting Research, 10(2), 1-22. https://doi.org/10.2308/jiar-10081

Duriau, V.J., Reger, R.K. & Pfarrer, M.D. (2007). A content analysis of the content analysis literature in organization studies: research themes, data sources, and methodological refinements. Organizational Research Methods, 10(1), 5-34. https://doi.org/10.1177/1094428106289252

Elharidy, A. M, Nicholson, B. & Scapens, R. W (2008). Using grounded theory in interpretive management accounting research. Qualitative Research in Accounting & Management, 5(2), 139 – 155. https://doi.org/10.1108/11766090810888935

Emery, M., Hooks, J., & Stewart, R. (2002). Born at the wrong time? An oral history of women professional accountants in New Zealand. Accounting History, 7(2), 7-34. https://doi.org/10.1177/103237320200700202

Fairclough, N. (1995). Critical Discourse Analysis: The Critical Study of Language. Longman, London.

Fairclough, N. (2003). Analysing Discourse: Text Analysis for Social Research. Routledge, London.

Ferguson, J. (2007). Analysing accounting discourse: avoiding the 'fallacy of internalism'. Accounting, Auditing & Accountability Journal, 20(6), 912-34. https://doi.org/10.1108/09513570710830290

Gallhofer, S., Haslam, J. and Roper, J. (2001). Applying critical discourse analysis: struggles over takeovers legislation in New Zealand, Advances in Public Interest Accounting, 8, 121-55. https://doi.org/10.1016/S1041-7060(01)08007-5

Glaser, B. (1992). Basics of Grounded Theory Analysis: Emergence vs Forcing? Sociology Press, California.

Gilbert, N. (Eds.). (2008). Researching Social Life. Sage Publications, London.

Glaser, B. G., & Strauss, A. L. (1967). The Discovery of Grounded Theory: Strategies for Qualitative Research. Transaction Publishers.

Golafshani, N. (2003). Understanding reliability and validity in qualitative research. The Qualitative Report, 8(4), 597-607.

Holsti, O.R. (1969). Content Analysis for the Social Sciences and Humanities. Addison-Wesley, Reading.

Hsieh, H. F. and Shannon, S.E. (2005). Three approaches to qualitative content analysis. Qualitative Health Research, 15(9), 1277-1288. https://doi.org/10.1177/1049732305276687

King, N. (2004). Using templates in the thematic analysis of text. In Cassell, C. and Symon, G. (Eds.), Essential Guide to Qualitative Methods in Organizational Research, Sage Publications, London, 256-270. https://doi.org/10.4135/9781446280119.n21

King, N. (2007). Template Analysis http://hhs.hud.ac.uk/w2/research/template_analysis/ last accessed 19th February 2014.

Kirk, J. & Miller, M. (1986). Reliability and Validity in Qualitative Research. Sage Publications, London. https://doi.org/10.4135/9781412985659

Krippendorff, K. (1980). Content Analysis: An Introduction to Its Methodology. Sage Publications, Newbury Park.

Lang, M. & Lundholm, R. (2000). Voluntary disclosure and equity offerings: reducing information asymmetry or hyping the stock? Contemporary Accounting Research, 17(4), 623-662. https://doi.org/10.1506/9N45-F0JX-AXVW-LBWJ

Li, F. (2010). Textual analysis of corporate disclosures; a survey of the literature. Journal of Accounting Literature. 29(2) 143-165

Linderman, A. (2001). Computer content analysis and manual coding techniques: a comparative analysis. in West, M.D. (Ed.), Theory, Method and Practice in Computer Content Analysis, Ablex, Connecticut, 97-109.

Loughran, I. & McDonald, B. (2011). When is liability not a liability? Textual analysis, Dictionaries and 10-Ks. The Journal of Finance. 66 (1), 35-65. https://doi.org/10.1111/j.1540-6261.2010.01625.x

McKee, A. (2003). Textual Analysis; a beginner's guide. Sage Publication, London https://doi.org/10.4135/9780857020017

McKinnon, J. (1988). Reliability and Validity in field research; some strategies and tactics. Accounting, Auditing and Accountability Journal. 1(1), 34-54. https://doi.org/10.1108/EUM0000000004619

Meadows, L.M. (2004). Qualitative data management. In Lewis-Beck, M.S., Bryman, A., & Liao, T.F. (Eds.), The SAGE Encyclopedia of Social Science Research Methods, Sage Publications, London.

Meadows, LM., & Dodendorf, DM. (1999). Data managment and interpretation using computers to assist. In Crabtree, B.F. & Miller, W.L. (Eds.) Doing Qualitative Research, Sage Publications, London, 195-220.

Merkl-Davies, D. & Koller, V. (2012). 'Metaphoring' people out of this world: A Critical Discourse Analysis of a chairman's statement of a UK defence firm. Accounting Forum, 36(3), 178-193. https://doi.org/10.1016/j.accfor.2012.02.005

Milne, M.J., & Adler, R.W. (1999). Exploring the reliability of social and environmental disclosures content analysis. Accounting, Auditing & Accountability Journal, 12(2), 237-2 https://doi.org/10.1108/09513579910270138

Morris, R. (1994). Computerized content analysis in management research: a demonstration of advantages and limitations. Journal of Management, 20, 903-31. https://doi.org/10.1016/0149-2063(94)90035-3

Oakes, L.S., Considine, J. & Gould, S. (1994). Counting health care costs in the United States: a hermeneutical study of cost benefit research. Accounting, Auditing & Accountability, 7(3),18-49. https://doi.org/10.1108/09513579410064105

O'Dwyer, B., (2003). Conceptions of corporate social responsibility; the nature of managerial capture. Accounting, Accountability and Auditing Journal, 16(4) 523-557 https://doi.org/10.1108/09513570310492290

O'Gorman, K. D. (2008). The Essence of Hospitality from the Texts of Classical Antiquity: The Development of a Hermeneutical Helix to Identify the Philosophy of the Phenomenon of Hospitality, University of Strathclyde, Glasgow.

O'Gorman, K. D. (2010). The Origins of Hospitality and Tourism. Goodfellow, Oxford.

O'Gorman, K. D. & Gillespie, C. H. (2010). The Mythological Power of Hospitality Leaders? A hermeneutical investigation of their reliance on storytelling. International Journal of Contemporary Hospitality Management. 22(5), 659-680. https://doi.org/10.1108/09596111011053792

Parker, I. (1992). Discourse Dynamics: Critical Analysis for Social and Individual Psychology. Routledge Publications, London.

Phillips, N., & Hardy, C. (2002). Understanding Discourse Analysis. Sage Publications, California. https://doi.org/10.4135/9781412983921

Prasad, A., & Mir, R. (2002). Digging Deep for Meaning: A Critical Hermeneutic Analysis of CEO Letters to Shareholders in the Oil Industry, International Journal of Business Communication January, 39(1), 92-116.

Reissman, K. C. (1993). Narrative Analysis. Sage Publication, London

Ryan, G. W., & Bernard, H. R. (2003). Techniques to identify themes. Field methods, 15(1), 85-109. https://doi.org/10.1177/1525822X02239569

Rutherford, B. (2005). Genre analysis of corporate annual report narratives. Journal of Business Communication, 42 (4), 349-378. https://doi.org/10.1177/0021943605279244

Saunders, M, Lewis, P, and Thornhill, A. (2009). Research Methods for Business Students (5th ed.) Pearson Education, Essex.

Silverman, D. (2006). Doing Qualitative Research: A Practical Handbook. Sage Publications, London.

Smith, M. & Taffler, R.J. (2000). The chairman's statement: a content analysis of discretionary narrative disclosures. Accounting, Auditing & Accountability Journal, 13(5), 624-46. https://doi.org/10.1108/09513570010353738

Tennyson, B., Ingram, R.W. & Dugan, M.T. (1990). Assessing the information content of narrative disclosures in explaining bankruptcy. Journal of Business Finance and Accounting, 17(3), 391-410. https://doi.org/10.1111/j.1468-5957.1990.tb01193.x

Thompson, J. B. (1981). Critical Hermeneutics: A study in the thought of Paul Ricoeur and Jurgen Habermas, Cambridge University Press, New York. https://doi.org/10.1017/CBO9780511609176

Thompson, J.B. (1990). Ideology and Modern Culture: Critical Social Theory in the Era of Mass Communication. Polity Press, Cambridge.

Thompson, J.B. (1995), The Media and Modernity: A Social Theory of the Media, Polity Press, Cambridge.

Van Dijk, T. A. (1997a). The study of discourse. In T. A. van Dijk (Ed.), Discourse as Structure and Process, 1–34. Sage Publications, London. https://doi.org/10.4135/9781446221884.n1

Van Dijk, T. A. (1997b). Discourse as interaction in society. In T. A. van Dijk (Ed.), Discourse as Social Interaction. Sage Publications, London, 1-37.

Van Dijk, T. A. (2003). Critical discourse analysis. In D. Schiffrin, D. Tannen, & H. H. Hamilton (Eds.), The Handbook of Discourse Analysis. Wiley-Blackwell, Malden and Oxford.

Weber, R. P. (1990). Basic Content Analysis, 2nd ed. Newbury Park. https://doi.org/10.4135/9781412983488

Whyte, A., & Tedds, J. (2011). Making the Case for Research Data Management. DCC Briefing Papers. Edinburgh: Digital Curation Centre. Available online: http://www.dcc.ac.uk/resources/briefing-papers.

Wodak, R. & M. Meyer (2009). Critical discourse analysis: History, agenda, theory and methodology. In R. Wodak & M. Meyer (Eds.), Methods for Critical Discourse Analysis. 2nd ed. Sage Publications, London.

Wood, L. A., & Kroger, R. O. (2000). Doing Discourse Analysis: Methods for studying action in talk and text. Sage Publications, California.

Wooffitt, R. (2008). Conversation analysis and discourse analysis in Gilbert, N. (Eds.). Researching Social Life. Sage Publications, London, 441-461.

Available

Chapter 8 Evaluating and Analysing Qualitative Data [Details]Price: €5.99*Licences / Downloadable file

Published in Research Methods for Accounting and Finance

Chapter 8 Evaluating and Analysing Qualitative Data [Details]Price: €5.99*Licences / Downloadable file
Paperback format [Details] Available as an inspection copyPrice: €48.00Copies / Delivery by post
Terms and conditions of purchase | Privacy policy