Triangulation with archival data and other documents also mitigates issues of

Triangulation with archival data and other documents

This preview shows page 159 - 162 out of 354 pages.

of the research were presented to a number of interviewees. Triangulation with archival data and other documents also mitigates issues of incompleteness and reliability of the interview data.
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146 5.5.2 Data collection: Archival records and other documents Archival records were identified through interviews and online research of relevant organisations. Figure 5.5 provides an overview of the documents that were identified as relevant: Figure 5.5: Documents Identified as Relevant Organisation Type of documents Identification / reason for inclusion Source availability/ accessed Issues encountered Number of documents analysed FRC Minutes Key organisation in GAAP/GFS harmonisation agenda setting process Available online None 16 (all minutes from first meeting to April 2003 where FRC amended strategic direction was announced) Agenda papers By request Limited access to agenda papers; only one agenda paper was provided because the minutes noted that it would made available to the public 1 JCPAA Review into the format of the portfolio budget statements reports, submissions and Hansards Key organisation in GAAP/GFS harmonisation agenda setting process Interviews Online keyword search Commonwealth online parliamentary library (key word search: e.g., GFS, accounting standards, AASB, ABS, etc.) All submissions were examined for references to GAAP and GFS None 22 All matches were briefly looked at to identify relevancy. All hits identified as relevant related to government reviews and inquiries that were then examined in more detail SFALPC Budget Estimates and Framework Review Interviews “Government decided not to release the report and its recommendation” (Senate Finance and Public Administration Committee, 4 Nov 2003); interviews and secondary written sources, such as references to the review on websites See field to the left 2 secondary sources All matches were briefly looked at to identify relevancy. All hits identified as relevant related to government reviews and inquiries that were then examined in more detail Hansards of Considerati on of Budget Interviews Commonwealth online parliamentary library (key word search: e.g., GFS, accounting standards, None 6 All matches were briefly looked at to identify relevancy.
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147 Estimates, Budget Supplement s AASB, ABS, etc.) All hits identified as relevant related to government reviews and inquiries that were then examined in more detail Senate Economic Legislation Committee (SELC) Hansards Considerati on of Budget Estimates, Additional Estimates, Supplement ary Estimates Commonwealth online parliamentary library (key word search: e.g., GFS, accounting standards, AASB, ABS, etc.) 8 All matches were briefly looked at to identify relevancy. All hits identified as relevant related to government reviews and inquiries that were then examined in more detail ACAG Agenda Papers Interviews By request (Agenda papers that discussed GAAP and or GFS prior to December 2002) Limited access, documents were identified by ACAG member, not by researcher 3 HoTs Minutes of meetings, Agenda papers and references in other FRC or AASB documents Submissions to FRC or AASB Key
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