Evaluating and Analysing Qualitative Data

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.

Methods and Techniques for Qualitative Data Gathering

This chapter discusses three main methods for gathering qualitative data. These methods are interviews, focus group discussions and ethnography. Important steps and procedures for gathering qualitative data using these methods are highlighted with examples to enable users to conduct their own data gathering. The chapter also provides potential challenges that users may encounter while using these methods and suggestions to manage these challenges or minimise the effect on the data and overall research findings.

Approaches to Quantitative Data Analysis and Evaluation

To understand data and present findings appropriately, researchers need awareness of statistical techniques. This chapter discusses the statistical tools used to analyse data collected. It focuses on two sets of the most widely used statistical tools, as shown in the ‘Deductive’ section in the data analysis area of the Methods Map (see Chapter 4): (1) exploring relationships and (2) comparing groups. In addition, we briefly explain ‘Big Data’.

Data and Case Study Research in Accounting and Finance

This chapter represents the first stage in the gathering of data for research projects and introduces some of the factors that influence the choice of data collection methods. Different areas of accounting and finance research have different traditions for conducting research, which will have a direct impact on the researcher’s choice of data collection method. The chapter then proceeds with case study approach to collecting data, an approach that utilises a wide range of data sources and techniques. The chapter discusses the strength, difficulties and practicalities of using that approach in a research project.

Critical Reflections of Academic Literature

This chapter provides insights on what a literature review entails. It highlights the need for acknowledging and providing a critical analysis of the findings of prior related studies which then serve as the foundation on which your study will be constructed. Some of the major sources for obtaining academic literature and the processes involved in identifying and selecting literature are outlined. The chapter also provides some important guidelines for how to make the literature review a product of critical reflection and not just a descriptive summary of prior studies. It further stresses the importance of coherence, conciseness, careful reasoning and clarity of argument.

Quantitative Data Gathering Methods and Techniques

The conclusions of any quantitative research must be supported by appropriate data. This chapter discusses the methods of collecting quantitative data for research. It begins by giving an overview of the nature of quantitative research. It also discusses the two major sources of collecting quantitative data. For primary data collection, issues such as sampling, measurement and surveys are discussed. Examples and sources of obtaining secondary data are also presented. Finally, some ideas are provided for how to evaluate quantitative data in order to ensure it is appropriate for analysis.

Writing Up: A Tool Kit for Constructing your Written Project

For many people, their dissertation represents the largest piece of written work they would have to produce. Writing tens of thousands of words is a qualitatively different problem than writing shorter essays. With the scale comes the challenge of making sure that the document as a whole is clearly structured and reads like a single integrated piece. This chapter highlighted key points about the process of writing up a coherent research project, as distinct from the process of doing the research itself, and offer some advice on effective writing. This chapter critically discussed how you can map out your writing, before offering suggestions on how to find your focus and maintain it. The chapter also discusses how to overcome writer’s block, rewriting and editing, and the use of technology. This is subsequently followed by series of writing tips and concluded with some practical advice on the relationship between you and your supervisor.

Data Sources from Archives to the Internet

This chapter presents two broad approaches to the collection of qualitative data in accounting and finance research: historical research, and research using the internet and social media. It first discusses the importance of archival records as a source of data. Following this the chapter considers oral history techniques as well as visual, cultural and ancient sources. The second part of chapter 6 focuses on how the internet and social media can be used as a research tool to gather data. This is followed by a discussion on the practicalities and ethical considerations of conducting online research.

Research Philosophy and Paradigm

In most peer-reviewed settings a claim to contribution is central to the evaluation of your research. It is therefore good practice to outline the philosophical orientation of your research and this requires that you address the particular relationship between ontology, epistemology, methodology, data gathering techniques and data analysis approaches. This chapter sets out definitions of these five key concepts, shows how they inter-relate and reviews common configurations in management and organizational research. Further, the chapter introduces the Method Map as a means of presenting a succinct, yet comprehensive account of the paradigm within which your research is conducted. In so doing, the chapter offers a clear, structured and explicit means of dealing with the philosophy of knowledge.

Ethics, Moral Philosophy and Accounting and Finance Research

Within this chapter, we introduce you to the notion of ethics and moral philosophy and its importance to everyday life. We begin by first considering what ethics is and why it’s important. This is then followed with examples that demonstrate questionable ethical and moral behaviour from both research and professional practice. We deliberately draw in both as the outputs of research also inform the corporate world, the activities of which affect society as a whole. Following this we introduce a selection of key moral philosophies and their application to academic and professional practice within accounting and finance. The chapter includes examples of important issues that require careful reflections and consideration when determining approaches to data gathering and ensuring professional integrity. Finally, some practical advice and the fundamental principles of good research conduct and codes of ethics are put forward.