Stage two cod ing goes beyond mere description and focuses on the researchers

Stage two cod ing goes beyond mere description and

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Stage two cod ing goes beyond mere description and focuses on the researcher’s interpretation of their meanings (King and Horrocks 2010, p. 154). Even at this stage, theory should not be used to find interpretations for the reasons mentioned above. However, the research questions and a broad disciplinary outlook are expected to guide this step of the coding. A significantly smaller number of codes are identified through ‘merging’ descriptive codes into second level ‘themes’ that are characterised by an
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154 increased level of depth, substance and context. Not surprisingly, some second level codes that were identified already reflected elements of the DASF. In stage three, grouping of data in the prior levels should result in the identification of a smaller number of overarching themes, which can be directly linked to the underlying theoretical framework (King and Horrocks 2010, p. 156). As a general rule, two to five overarching themes are identified. In the case of this thesis, however, this level of coding resulted in over 20 themes being identified. Stage four coding attributed the overarching themes to the elements of the DASF. A total of nine elements were identified that reflected the elements of the DASF. They were: historic institutional background information; problem stream (including alternatives); policy stream (including coordination and communication); political stream (including coordination and communication); PEs (including characteristics and coupling of the three streams); policy community; discourse (substantive dimension of the idea, cognitive and normative arguments); and window of opportunity. Despite the semi-structured nature of the interviews, there was no relevant information left (outliers) that did not fit within one of the fourth level themes. This situation is a good indication of a strong fit between data and theoretical framework. An example of the four levels of codes is provided in Appendix 7.
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155 5.5.4 Presentation and interpretation of data and findings The findings of the analysis are presented as an interpretive narrative in Chapters 6 and 7. White (1989) stated that the past is unordered until a historian’s narrative is written. Funnell (1998p. 156) raises the importance of new narrative and counternarratives on the same and new historical issues to show “the political roles of accounting through its ability to constitute social relations”. Qualitative interpretative research cannot make claims to offer causal explanations. This perspective is, again, reflected also in the DASF. Instead, the aim is to offer a plausible explanation of the GAAP/GFS harmonisation agenda setting process. As Mills noted, th e benchmark is at the minimum “a ‘satisficing’ approach – to try to understand the past as best as we can, realizing that the knowledge will be forever imperfect” (Mills 1993, p. 802).
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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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