Such well established methods are used for data analysis three level coding

Such well established methods are used for data

This preview shows page 146 - 148 out of 354 pages.

Such well-established methods are used for data analysis (three level coding method in NVivo, theme finding) and interpretation (narrative interpretation). The thesis does not employ investigator triangulation in its traditional form, as it is a PhD project, where the project is conducted by one researcher. A number of reviews were, however, conducted. The research design, including data collection, analysis and interpretation was reviewed by three established academics with expertise in the research area and/or qualitative research and frequent de-briefing sessions were conducted to build on the expertise and experience of established researchers (Shanton 2004, p. 67). In addition, the findings (interpretive narrative) were presented to key participants of the thesis at a conference. 37 37 The main empirical findings were presented to the Accounting Standards Special Interest Group at the Accounting and Finance Association of Australia and New Zealand (AFAANZ) 2012 Conference in Melbourne.
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133 The credibility of the research project is also affected by the personal background, belief system, axiology, ontology and epistemology of the researcher. Potential researcher bias is addressed with reflexivity. The role of the researcher needs to be acknowledged and transparent throughout the research process (Henwood and Pigeon 1992; Shanton 2004, p. 68). Potential observer bias is an important factor in this study, as the researcher was involved in the development of AASB 1049 from January 2006 to March 2009 as an employee of the AASB. 38 The involvement of the researcher in the development AASB 104 9 at the AASB created potential ‘threats’ to the trustworthiness of data. These ‘threat s are addressed in a number of ways. First, the disclosure of the involvement allows other researchers to take this fact into account. Data source triangulation and the review of the data analysis and interpretation by supervisors and participants of the agenda setting process further ensures that the events are presented in a way that reflects the different perspectives of the GAAP/GFS harmonisation agenda setting process. The involvement of the researcher also provided benefits. For example, it allowed access to data that might not be available to other researchers. It also contributed to the researcher’s ability to immerse herself in data and crystallise importan t themes and issues due to the familiarity with the topic (Borkan 1999, p. 180) and the organisation (Shanton 2004, p. 65). Immersion/crystallisation is a widely accepted analytical style in qualitative research that occurs throughout the entire research process (Miles and Huberman 1994, p. 429). Insider access and immersion in data can lead to theoretical sensitivity of the researcher, including an awareness of the subtleties of the meaning of data (Strauss and Corbin 1990, p 41). This supports the inductive theory building 38 The involvement of the researcher in the GAAP/GRF harmonisation project was several years after the
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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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