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Content analysis in accounting research : the practical challenges

journal contribution
posted on 06.12.2017, 00:00 authored by Natasja SteenkampNatasja Steenkamp, D Northcott
Drawing on a pilot study of voluntary intellectual capital reporting in New Zealand companies’ annual reports, this paper illustrates and discusses the practical challenges of using content analysis as a research method and considers how they might be managed. Reflections are offered on the choice of appropriate recording units, counting repetitive messages, making subjective judgments as to the meaning and categorisation of texts, and the need to explain how texts are handled and how inferences and meanings are identified when using content analysis for accounting research.

History

Volume

17

Issue

3

Start Page

12

End Page

25

Number of Pages

14

eISSN

1835-2561

ISSN

1035-6908

Location

Australia

Publisher

Wiley-Blackwell Publishing Asia

Language

en-aus

Peer Reviewed

Yes

Open Access

No

Era Eligible

Yes

Journal

Australian accounting review.