As qualitative researchers typically reject the notion of objectivity

As qualitative researchers typically reject the

This preview shows page 149 - 152 out of 354 pages.

methodological and methodical aspects. As qualitative researchers typically reject the notion of objectivity, confirmability aims to identify and avoid potential researcher bias and to ensure that the findings reflec t “the result of the experience and the ideas of the informants, rather than the characteristics and preferences of the researcher” (Shanton 2004, p. 72). Lincoln and Guba (1985, pp. 320-321) suggest the use of a “confirmability audit” trail, by providing , for example, raw data; analysis notes; reconstruction and synthesis products; and process description. The provision of such information supports “empathic neutrality”, where the researcher is empathetic towards the people and situations encountered and non-judgemental and neutral about the findings (Patton 2002, pp. 55-58).
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136 In this study, raw data was collected from multiple sources, including interviews from a variety of individuals from different organisations, and from both internal and external documents. All interviews were transcribed and referred to the interviewee for review. Copies of all documents used in this thesis are kept in electronic format. More information about the data collection is provided in sections 5.5.1 and 5.5.2. The interpretation of the data with NVivo software, using a three level coding process, is further explained in section 5.5.3. Electronic copies of all stages of coding are maintained. Two academics have reviewed the data analysis and interpretation. In addition, the empirical findings outlined in Chapters 6 to 8 were presented at a conference attended by key participants in the GAAP/GFS harmonisation agenda setting process who were interviewed for this project. The feedback suggested that there were no issues with the interpretation of the GAAP/GFS harmonisation process. The coherence of the research project can be considered from two perspectives. First, coherence can be considered in the context of the complete research design, as for example, proposed by Eisner (1991), Crotty (2003) and Ballinger (2006). In this case, criteria to ensure or evaluate the quality of the research project should be considered within the bigger context of the chosen epistemology. This perspective of coherence has already been addressed throughout this Chapter. The second perspective of coherence, also referred to as internal coherence, relates to the coherence of the analysis and interpretation of the data and whether the data provides evidence for the interpretation and makes sense as a whole (Eisner 1991, p. 39; Madill, Jordan and Shirley 2000). This matter is addressed by the review by experienced academics and participants of the study, as already described above.
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137 The last quality criteria discussed is completeness of the data. This is of particular relevance for historic data, as data might get lost over time. One way of addressing this issue is through triangulation (Tobin and Begley 2004, p. 394), where different collection methods, data sources, points of views or th eoretical perspectives lead to “a more inclusive view of (the participant’s) world” (Tobin and Begley 2002) or contribute
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