The synthesis of data and its presentation require interpretive skills of the

The synthesis of data and its presentation require

This preview shows page 169 - 172 out of 354 pages.

The synthesis of data and its presentation require interpretive skills of the researcher. Measures taken to ensure the quality of this process, including reflexivity and review by experienced researchers and participants of the research project, have been discussed above. The structure of the narrative is partially chronological, particularly in the discussion of the historic institutional background component of the theoretical model in Chapter 6. For the main part, however, the narrative is presented is based on the research questions and the elements of the DASF. The implications of the interpretive findings presented in Chapters 6 and 7 are presented in Chapter 8. While Chapters 6 and 7 explain individual components of the theoretical model, Chapter 8 focuses on the macro-level analysis, answering the all- important ‘so what?’ question with respect to both the empirical as well as theoretical importance of this thesis.
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156 5.6 SUMMARY This chapter presented the methodological approach and research design of this thesis. The main objective was to demonstrate how the research approach ensures that the research questions are answered in an appropriate manner and how epistemology, theory, methodology and methods are logically and effectively linked together. The chapter explained how the social constructionist epistemological perspective is coherently reflected throughout the research design, including the theoretical framework, the DASF, the qualitative case study methodology and the historic methods that are used to investigate the GAAP/GFS agenda setting process in this thesis. Interviews as oral history and archival and other written documents were the two main data sources. An important part of this chapter was to identify and explain the criteria and tools that are used to ensure the quality, the usefulness and trustworthiness of the research project. Potential threats to credibility, dependability, confirmability and coherence were addressed by employing a number of safeguards, such as data triangulation and the strategies and approaches already mentioned above. In addition, the role of the researcher was outlined to address potential biases. The quality of the research is also enhanced by a clear statement of the limitations of the research design. In addition to the threats and limitations discussed above, there are three main limitations. The first limitation with respect to the interpretive qualitative case study approach is the inability to generalise beyond the case of GAAP/GFS harmonisation agenda setting in Australia, as the contextual environment in other jurisdictions will most likely differ in many aspects. Generalisability is, however, not the objective of this research project. Instead, the objective is to investigate this special case in detail as motivated and justified in Chapter 1.
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157 A second limitation is that some facts of history may not be known and the data might be incomplete (Previts et al. 1990) or inaccurate (Parker 1999). The main tools to address these matters were data triangulation and achieving theoretical saturation.
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  • Fall '13
  • Government, The Land, International Financial Reporting Standards, Financial Accounting Standards Board, Australian Accounting Standards Board, Snow

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