File(s) not publicly available
Content analysis in accounting research : the practical challenges
journal contribution
posted on 2017-12-06, 00:00 authored by Natasja SteenkampNatasja Steenkamp, D NorthcottDrawing 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
17Issue
3Start Page
12End Page
25Number of Pages
14eISSN
1835-2561ISSN
1035-6908Location
AustraliaPublisher
Wiley-Blackwell Publishing AsiaFull Text URL
Language
en-ausPeer Reviewed
- Yes
Open Access
- No
Era Eligible
- Yes