Adding scientific rigour to qualitative data analysis: An illustrative example

Qualitative Research in Accounting & Management

Volumn 5, Issue 3, 2008, Pages 207-238

  Samkin, Grant ^a   Schneider, Annika ^a  

^a UNIVERSITY OF WAIKATO   (New Zealand)

Author keywords

Accounting standards; Data analysis; Neural nets; Qualitative methods

Indexed keywords

EID: 84992948146     PISSN: 11766093     EISSN: None     Source Type: Journal    
DOI: 10.1108/11766090810910227     Document Type: Article

References (72)

1. AICPA (1959), ARB No. 51: Consolidated Financial Statements, AIA, New York, NY.
2. Arcady, A.T. and Hugo, D. (1999), “Understanding the latest changes in consolidated financial statements”, Journal of Corporate Accounting & Finance, Vol. 10 No. 4, pp. 39-53.
3. Barnett, G.A. (2001), “A longitudinal analysis of the international telecommunication network, 1978-1996”, The American Behavioral Scientist, Vol. 44 No. 10, pp. 1638-55.
4. Barnett, G.A. and Danowski, J.A. (1992), “The structure of communication. A network analysis of the International Communication Association”, Human Communication Research, Vol. 19 No. 2, pp. 264-85.
5. Boone, D.S. and Roehm, M. (2002a), “Retail segmentation using artificial neural networks”, International Journal of Research in Marketing, Vol. 19 No. 3, pp. 287-301.
6. Boone, D.S. and Roehm, M. (2002b), “Evaluating the appropriateness of market segmentation solutions using artificial neural networks and the membership clustering criterion”, Marketing Letters, Vol. 13 No. 4, pp. 317-33.
7. Bradbury, M.E. (1998), “Harmonising with overseas accounting standards: a New Zealand perspective”, Australian Accounting Review, Vol. 8 No. 2, pp. 18-23.
8. Bradbury, M.E. and van Zijl, T. (2005), “The New Zealand financial reporting framework”, Supplementary Chapter to Alfredson et al., Applying International Accounting Standards, Wiley, Brisbane.
9. Bradbury, M. and van Zijl, T. (2006), “Due process and the adoption of IFRS in New Zealand”, Australian Accounting Review, Vol. 16 No. 2, pp. 86-94.
10. Breton, G. and Côté, L. (2006), “Profit and the legitimacy of the Canadian banking industry”, Accounting, Auditing & Accountability Journal, Vol. 19 No. 4, pp. 512-39.
11. Chen, H. (2004), “A method to measure the intercultural communication differences: the application of MDS in intercultural communication”, unpublished MA thesis, Faculty of the Graduate School of State University of New York, Buffalo, NY.
12. Deegan, C. and Samkin, G. (2004), New Zealand Financial Accounting, 2nd ed., McGraw-Hill, Auckland.
13. Deegan, C. and Samkin, G. (2006), New Zealand Financial Accounting, 3rd ed., McGraw-Hill, Auckland.
14. Devonport, F. and McNally, Q. (1998), A Practical Guide to New Zealand Financial Reporting Standards, CCH, Auckland.
15. Dixon, R., Ritchie, R. and Siwale, J. (2006), “Microfinance: accountability from the grassroots”, Accounting, Auditing & Accountability Journal, Vol. 19 No. 3, pp. 405-27.
16. Doerfel, M.L. and Barnett, G.A. (1999), “A semantic network analysis of the International Communication Association”, Human Communication Research, Vol. 25 No. 4, pp. 589-603.
17. Doerfel, M.L. and Marsh, P.S. (2003), “Candidate-issue positioning in the context of presidential debates”, Journal of Applied Communication Research, Vol. 31 No. 3, pp. 212-37.
18. Exposure Draft, ED 84 (1998), Consolidating Investments in Subsidiaries, Institute of Chartered Accountants in New Zealand, Wellington.
19. Exposure Draft, ED 154-D (1995), Consolidated Financial Statements: Policy and Procedures, Financial Accounting Standards Board, Norwalk, CT.
20. FRS 37 (2001), Consolidating Investments in Subsidiaries, Institute of Chartered Accountants in New Zealand, Financial Reporting Standard, Wellington.
21. Green, P.E., Wind, Y., Krieger, A.M. and Saatsoglou, P. (2000), “Applying qualitative data”, Marketing Research, Vol. 12 No. 1, pp. 17-25.
22. Henry, B. (1999), “What constitutes control?”, Journal of Accountancy, Vol. 187 No. 6, pp. 39-43.
23. Hickey, L., Spencer, J., van Zijl, T. and Perry, J. (2003), “Adoption of IFRS: background and process”, New Zealand Chartered Accountants, July, pp. 4-10.
24. Hines, T., McBride, K., Fearnley, S. and Brandt, R. (2001), “We're off to see the wizard: an evaluation of directors' and auditors' experiences with the financial reporting review panel”, Accounting, Auditing & Accountability Journal, Vol. 14 No. 1, pp. 53-84.
25. Hooper, K. (2001), “Creative accounting and professional development”, in Hooper, K., Davey, H., Johns, S. and Oldfield, W. (Eds), Issues in Accounting: A New Zealand Perspective, Dunmore Press, Palmerston North.
26. Hsieh, R. (2004), “Comparison across the reference frame: rotation of Galileo spaces with inconsistent objects: an example of comparison of use's perceptions and online legal policies”, unpublished PhD dissertation, State University of New York, Buffalo, NY.
27. Irvine, H. and Gaffikin, M. (2006), “Getting in, getting on and getting out: reflections on a qualitative research project”, Accounting, Auditing & Accountability Journal, Vol. 19 No. 1, pp. 115-45.
28. Jörgensen, P. (2005), “Incorporating context in text analysis by interactive activation with competition artificial neural networks”, Information Processing & Management, Vol. 41 No. 5, pp. 1081-99.
29. Kincaid, L.D., Yum, J., Barnett, G. and Woelfel, J. (1983), “The cultural convergence of Korean immigrants in Hawaii: an empirical test of mathematical theory”, Quantity and Quality, Vol. 18 No. 1, pp. 59-78.
30. Koch, T. and Harrington, A. (1998), “Reconceptualizing rigour: the case for reflexivity”, Journal of Advanced Nursing, Vol. 28 No. 4, pp. 882-90.
31. Kwok, W.C.C. and Sharp, D. (2005), “Power and international accounting standard setting: evidence from segment reporting and intangible assets projects”, Accounting, Auditing & Accountability Journal, Vol. 18 No. 1, pp. 74-99.
32. Lim, Y.S., George, A., Barnett, G.A. and Kim, H. (2007), “The structure of attitudes toward international aid: exploring an effective communication campaign strategy for international aid”, paper submitted to the International Communication Association, Montreal, May.
33. Llewellyn, S. and Northcott, D. (2007), “The ‘singular view’ in management case studies”, Qualitative Research in Organizations and Management: An International Journal., Vol. 2 No. 3, pp. 194-207.
34. McGregor, W. and van Zijl, T. (2002), “International convergence and harmonisation”, New Zealand Chartered Accountants Journal, July.
35. Malhotra, N.K. and Peterson, M. (2001), “Marketing research in the new millennium: emerging issues and trends”, Marketing Intelligence & Planning, Vol. 19 No. 4, pp. 216-35.
36. Marino, M., Nekrassova, D. and Russ, T. (2006), “Organizational communication themes: a semantic network analysis”, Rocky Mountain Communication Review, Vol. 3 No. 1, pp. 36-63.
37. Mays, N. and Pope, C. (1995), “Rigour and qualitative research”, British Medical Journal, Vol. 311 No. 6997, pp. 109-14.
38. Mehta, M. and Hirschheim, R. (2007), “Strategic alignment in mergers and acquisitions: theorizing IS integration decision making”, Journal of the Association for Information Systems, Vol. 8 No. 3, pp. 143-74.
39. Moore, K., Burbach, R. and Heeler, R. (1995), “Using neural nets to analyze qualitative data”, Marketing Research, Vol. 7 No. 1, pp. 34-9.
40. Murgolo-Poore, M., Pitt, L.F., Berthon, P.R. and Ewing, M.T. (2002), “Re-inquiring and progressing people as products: a research agenda for new media, new methods and new theories”, Journal of Marketing Management, Vol. 18 Nos 5 / 6, pp. 463-80.
41. NZ IAS 27 (2004), Consolidated and Separate Financial Statements, Applicable Financial Reporting Standards: New Zealand Equivalents to International Financial Reporting Standards, New Zealand Institute of Chartered Accountants, Wellington.
42. NZ SIC-12 (2004), Consolidation – Special Purpose Entities, Applicable Financial Reporting Standards: New Zealand Equivalent to Interpretation SIC-12, New Zealand Institute of Chartered Accountants, Wellington.
43. Park, H.W. (2002), “Examining the determinants of who is hyperlinked to whom: a survey of webmasters in Korea”, First Monday, Vol. 7 No. 11, available at: www.firstmonday.org/issues/issue7_11/park/index.html (accessed 24 July 2007).
44. Parker, L.D. (2008), “Interpreting interpretive accounting research”, Critical Perspectives on Accounting, Vol. 19 No. 6, pp. 909-14.
45. Parker, L.D. and Roffey, B.H. (1997), “Methodological themes back to the drawing board: revisiting grounded theory and the everyday accountant's and manager's reality”, Accounting, Auditing & Accountability Journal, Vol. 10 No. 2, pp. 212-47.
46. Rice, R.E. (2005), “New media/internet research topics of the association of internet researchers”, Information Society, Vol. 21 No. 4, pp. 285-99.
47. Ryan, C. (2000), “Tourist experiences, phenomenographic analysis, post-positivism and neural network software”, International Journal of Tourism Research, Vol. 2 No. 2, pp. 119-31.
48. Salisbury, J.G.T. (2001), “Using neural networks to assess corporate image”, in West, M.D. (Ed.), Applications of Computer Content Analysis, Ablex Publishing, Westport, CT, pp. 65-85.
49. Sares, T.A. (1998), “Sociopolitical viewpoints an narrated by family and educational background”, Journal of Social Psychology, Vol. 138 No. 5, pp. 637-44.
50. Schmidt, M. (2001), “Using an ANN-approach for analysing focus groups”, Qualitative Market Research, Vol. 4 No. 2, pp. 100-11.
51. Scott, P.B. (2005), “Knowledge workers: social, task and semantic network analysis”, Corporate Communications: An International Journal, Vol. 10 No. 3, pp. 257-77.
52. Smith, K.A. (2002), “Neural networks for business: an introduction”, in Smith, K.A. and Gupta, J.N.D. (Eds), Neural Networks in Business: Techniques and Applications, Ideas Group Publishing, Hershey, PA.
53. SSAP-8 (1978), Consolidated Financial Statements, New Zealand Society of Accountants, Statement of Standard Accounting Practice, Wellington.
54. SSAP-8 (1984), Accounting for Business Combinations, Statement of Standard Accounting Practice, Wellington.
55. SSAP-8 (1987), Accounting For Business Combinations, Statement of Standard Accounting Practice, Wellington.
56. SSAP-8 (1990), Accounting for Business Combinations, Statement of Standard Accounting Practice, Wellington.
57. Sullivan, G. (1985), “Accounting and legal implication of the interposed unit trust agreement”, ABACUS, Vol. 21 No. 2, pp. 174-96.
58. Susela, S.D. (1999), “‘Interests’ and accounting standard setting in Malaysia”, Accounting, Auditing & Accountability Journal, Vol. 12 No. 3, pp. 358-87.
59. Thomas, L. and Mills, J. (2006), “Consumer knowledge and expectations of restraint menus and their governing legislation: a qualitative assessment”, Journal of Foodservice, Vol. 17 No. 1, pp. 6-22.
60. Ward, J.H. (1963), “Hierarchical groupings to optimise an objective function”, Journal of the American Statistical Association, Vol. 58 No. 301, pp. 236-44.
61. West, P.M., Brockett, P.L. and Golden, L.L. (1997), “A comparative analysis of neural networks and statistical methods for predicting consumer choice”, Marketing Science, Vol. 16 No. 4, pp. 370-91.
62. Westwood, M. (2000), Financial Accounting in New Zealand, 3rd ed., Pearson Education, Auckland.
63. Woelfel, J. (1993), “Artificial neural networks in policy research: a current assessment”, Journal of Communication, Vol. 43 No. 1, pp. 63-80.
64. Woelfel, J. (2004), “Using Galileo's CATPAC and ThoughtView software to analyze texts”, Library & Archival Security, Vol. 19 No. 1, pp. 63-7.
65. Woelfel, J. and Murero, M. (2005), “Spaces and networks: concepts for social stratification”, Research in Social Stratification and Mobility, Vol. 22, pp. 57-71.
66. Woelfel, J. and Richards, W. (1989), “A general theory of intelligent, self referencing networks”, paper presented at Buffalo Conference on Networks at the University of Buffalo, University of Buffalo, Buffalo, NY, 8-10 November.
67. Woelfel, J., Newton, B.J., Kincaid, D.L. and Holmes, R.A. (1979), “Precise measures of cognitive structures: perception of occupational names”, unpublished working paper, available at: http://informatics.buffalo.edu/faculty/woelfel/literature/precisemeasure.pdf (accessed 20 January 2008).
68. Woelfel, J.D. and Barnett, G.A. (1992), “Procedures for the comparison of time dependent data to a theoretical criterion”, Quality & Quantity, Vol. 26 No. 4, pp. 367-81.
69. Woelfel, J.D. and Fink, E.L. (1980), The Measurement of Communication Processes: Galileo Theory and Method, Academic Press, New York, NY.
70. Woelfel, J.K. (1998), User's Guide. Catpac II™. Version 2.0, Kah Press, New York, NY.
71. Yum, J.O. (1988), “Multidimensional analysis of international images among college students in Japan, Hong Kong, and the United States”, The Journal of Social Psychology, Vol. 128 No. 6, pp. 765-77.
72. Williams, P.F. (2003), “Modern accounting scholarship: the imperative of positive economic science”, Accounting Forum, Vol. 27 No. 3, pp. 251-69.