Advertisement

Methods

  • Katrin Blankenburg
Chapter
  • 536 Downloads
Part of the Contributions to Management Science book series (MANAGEMENT SC.)

Abstract

To ensure transparency, replicability of the means, as well as reliability and plausibility of the findings produced, this chapter offers a comprehensive introduction to the methods applied. Expert interviews, content analysis, software utilized (MAXQDA), as well as the sample used are introduced and described. Additionally, basic considerations for the analysis are presented, the building of the coding frame is illustrated, and the approach to coding selected material is explained.

Keywords

Coding Frame Laudel Visual Rhetoric Qualitative Content Analysis Mayring 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

References

  1. Abeysekera, I. (2006). The project of intellectual capital disclosure: Researching the research. Journal of Intellectual Capital, 7(1), 61–77. doi: 10.1108/14691930610639778.CrossRefGoogle Scholar
  2. Abhayawansa, S. (2011). A methodology for investigating intellectual capital information in analyst reports. Journal of Intellectual Capital, 12(3), 446–476. doi: 10.1108/14691931111154733.CrossRefGoogle Scholar
  3. Beattie, V., & Jones, M. J. (1992). The use and abuse of graphs in annual reports: Theoretical framework and empirical study. Accounting and Business Research, 22(88), 291–303. doi: 10.1080/00014788.1992.9729446.CrossRefGoogle Scholar
  4. Beattie, V., & Thomson, S. J. (2007). Lifting the lid on the use of content analysis to investigate intellectual capital disclosures. Accounting Forum, 31(2), 129–163. doi: 10.1016/j.accfor.2007.02.001.CrossRefGoogle Scholar
  5. Bogner, A., & Menz, W. (2009a). Das theoriegenerierende Experteninterview – Erkenntnisinteresse, Wissensformen, Interaktion. In A. Bogner, B. Littig, & W. Menz (Eds.), Experteninterviews (pp. 61–98). Wiesbaden: VS Verlag für Sozialwissenschaften.Google Scholar
  6. Bogner, A., & Menz, W. (2009b). Experteninterviews in der qualitativen Sozialforschung – Zur Einführung in eine sich intensivierende Methodendebatte. In A. Bogner, B. Littig, & W. Menz (Eds.), Experteninterviews (pp. 7–31). Wiesbaden: VS Verlag für Sozialwissenschaften.Google Scholar
  7. Bonga, J., & Jegers, M. (2009). Graphical disclosures by charities: Clarification or distortion? The case of the Netherlands. International Journal of Nonprofit and Voluntary Sector Marketing, 14(3), 181–191. doi: 10.1002/nvsm.CrossRefGoogle Scholar
  8. Brixius, H. (2011). Gemeinnützige Körperschaften. Koblenz. www.verhuelsdonk.de/pub/info/downloads/bro_koerperschaften.pdf
  9. Brüggen, A., Vergauwen, P., & Dao, M. (2009). Determinants of intellectual capital disclosure: Evidence from Australia. Management Decision, 47(2), 233–245. doi: 10.1108/00251740910938894.CrossRefGoogle Scholar
  10. Creswell, J. W. (2009). Research design: Qualitative, quantitative, and mixed methods approaches (3rd ed.). Thousand Oaks, CA: SAGE.Google Scholar
  11. Davison, J. (2014). Visual rhetoric and the case of intellectual capital. In BAFA Conference 2014.Google Scholar
  12. Denzin, N. K., & Lincoln, Y. S. (2011). The discipline and practice of qualitative research. In N. K. Denzin & Y. S. Lincoln (Eds.), The Sage handbook of qualitative research (pp. 1–17). Thousand Oaks, CA: SAGE.Google Scholar
  13. Deutsches Zentralinstitut für soziale Fragen. (2011). DZI Spenden-Siegel Leitlinien. Accessed February 20, 2014, from http://www.dzi.de/spenderberatung/das-spenden-siegel/
  14. Deutsches Zentralinstitut für soziale Fragen. (n.d.). DZI Deutsches Zentralinstitut für soziale Fragen. Accessed February 20, 2014, from http://www.dzi.de/dzi-institut/german-central-institute-for-social-issues/
  15. Dresing, T., & Prehl, T. (2013). Praxisbuch Interview, Transkription & Analyse. Anleitungen und Regelsysteme für qualitativ Forschende (5th ed.). Marburg. Accessed September 09, 2014, from http://www.audiotranskription.de/download/praxisbuch _transkription.pdf?q=Praxisbuch-Transkription.pdf
  16. Droß, P., Poldrack, C., Priller, E., Lysk, S., Blickenstorfer, M., Graf Strachwitz, R., et al. (2013). 6. Forschungsbericht: Statistiken zum deutschen Stiftungswesen 2013. Berlin. Accessed July 25, 2014, from http://www.maecenata.eu/publikationen/reihe-opuscula/
  17. Drucker, P. F. (1990). Managing the non-profit organization. Oxford: Butterworth-Heinemann.Google Scholar
  18. Dumay, J., & Cai, L. (2014). A review and critique of content analysis as a methodology for inquiring into IC disclosure. Journal of Intellectual Capital, 15(2), 264–290. doi: 10.1108/JIC-01-2014-0010.CrossRefGoogle Scholar
  19. Fielding, N. G., & Lee, R. M. (1998). Computer analysis and qualitative research. London: SAGE.Google Scholar
  20. Gläser, J., & Laudel, G. (2010). Experteninterviews und qualitative inhaltsanalyse (4th ed.). Wiesbaden: VS Verlag für Sozialwissenschaften.CrossRefGoogle Scholar
  21. Glassman, D. M., & Spahn, K. (2012). Performance measurement for nonprofits. Journal of Applied Corporate Finance, 24(2), 72–77. doi: 10.1111/j.1745-6622.2012.00381.x.CrossRefGoogle Scholar
  22. Guthrie, J., Petty, R., Yongvanich, K., & Ricceri, F. (2004). Using content analysis as a research method to inquire into intellectual capital reporting. Journal of Intellectual Capital, 5(2), 282–293. doi: 10.1108/14691930410533704.CrossRefGoogle Scholar
  23. Hall, M. L. W. (1998). The confusion of the capitals: Surveying the cluttered landscape of intellectual ‘capitals’ and terminology. In P. H. Sullivan (Ed.), Profiting from intellectual capital – Extracting value from innovation (pp. 76–83). New York: Wiley.Google Scholar
  24. InCaS. (2008). Intellectual capital statement – Made in Europe. Accessed January 31, 2010, from www.incas-europe.org
  25. Keehley, P., & Abercrombie, N. N. (2008). Benchmarking in the public and nonprofit sectors (2nd ed.). San Francisco, CA: Wiley.Google Scholar
  26. Kenner, D. (2014). Who should value nature? London. Accessed January 18, 2015, from http://whygreeneconomy.org/wp-content/uploads/2014/12/Who-should-value-nature.-Why-Green-Economy.pdf. ISBN: 978-0-85760-938-0.
  27. Krippendorff, K. (2004). Content analysis – An introduction to its methodology (2nd ed.). Thousand Oaks, CA: SAGE.Google Scholar
  28. Kuckartz, U. (2012). Qualitative Inhaltsanalyse. Methoden, Praxis, Computerunterstützung. Weinheim: Beltz Juventa.Google Scholar
  29. Kuckartz, U., Dresing, T., Rädiker, S., & Stefer, C. (2008). Qualitative evaluation (2nd ed.). Wiesbaden: VS Verlag für Sozialwissenschaften.Google Scholar
  30. Lichtsteiner, H., Gmür, M., Giroud, C., & Schauer, R. (2013). Das Freiburger Management-Modell für Nonprofit Organisationen (7th ed.). Bern: Haupt Verlag.Google Scholar
  31. Mayring, P. (1996). Einführung in die qualitative Sozialforschung (3rd ed.). Weinheim: Psychologie Verlags Union.Google Scholar
  32. Merkl-Davies, D., Brennan, N., & Vourvachis, P., (2014). Content analysis and discourse analysis in corporate narrative reporting research: A methodological guide. In BAFA conference 2014. Accessed May 08, 2014, from criticalperspectivesonaccounting.com/wp-content/uploads/2014/06/paper-cpa-021.pdf
  33. Meuser, M., & Nagel, U. (2009). Experteninterview und der Wandel der Wissensproduktion. In A. Bogner, B. Littig, & W. Menz (Eds.), Experteninterviews (pp. 35–60). Wiesbaden: VS Verlag für Sozialwissenschaften.Google Scholar
  34. Miles, M. B., & Huberman, A. M. (1994). Qualitative data analysis (2nd ed.). Thousand Oaks, CA: SAGE.Google Scholar
  35. Neff, C. (2014, March 19). Telephone conversation with Christel Neff, DZI.Google Scholar
  36. Opdenakker, R. (2006). Advantages and disadvantages of four interview techniques in qualitative research. Forum Qualitative Sozialforschung, 7(4). Accessed February 24, 2014, from http://www.qualitative-research.net/fqs/
  37. Oxford Wordpower Dictionary. (2006). In J. Turnbull (Ed.), Oxford wordpower dictionary (3rd ed.). Oxford: Oxford University Press.Google Scholar
  38. Raynard, P. (1998). Coming together. A review of contemporary approaches to social accounting, auditing and reporting in non-profit organisations. Journal of Business Ethics, 17, 1471–1479.CrossRefGoogle Scholar
  39. Rosenthal, G. (2008). Interpretative Sozialforschung (2nd ed.). Weinheim: Juventa Verlag.Google Scholar
  40. Saunders, M., Lewis, P., & Thornhill, A. (2009). Research methods for business students (5th ed.). Harlow: Pearson Education.Google Scholar
  41. Schreier, M. (2012). Qualitative content analysis in practice. London: SAGE.Google Scholar
  42. Smith, M., & Taffler, R. J. (2000). The chairman’s statement – A content analysis of discretionary narrative disclosure. Accounting, Auditing and Accountability Journal, 13(5), 624–646.CrossRefGoogle Scholar
  43. Statistische Ämter des Bundes und der Länder. (2014). Gebiet und Bevölkerung – Fläche und Bevölkerung. Accessed July 25, 2014, from http://www.statistik-portal.de/Statistik-Portal/de_jb01_jahrtab1.asp
  44. Steenkamp, N., & Northcott, D. (2007). Content analysis in accounting research: The practical challenge. Australian Accounting Review, 17(43), 12–25. doi: 10.1111/j.1835-2561.2007.tb00332.x.CrossRefGoogle Scholar
  45. Striukova, L., Unerman, J., & Guthrie, J. (2008). Corporate reporting of intellectual capital: Evidence from UK companies. The British Accounting Review, 40(4), 297–313. doi: 10.1016/j.bar.2008.06.001.CrossRefGoogle Scholar
  46. Sveiby, K.-E. (1997). The new organizational wealth (1st ed.). San Francisco, CA: Berrett-Koehler.Google Scholar
  47. The IIRC. (2011). Towards integrated reporting – communicating value in the 21st century. Accessed May 15, 2012, from http://www.theiirc.org/discussion-paper/
  48. Trinczek, R. (2009). Wie befrage ich Manager? Methodische und methodologische Aspekte des Experteninterviews als qualitative Methode empirischer Sozialforschung. In A. Bogner, B. Littig, & W. Menz (Eds.), Experteninterviews (pp. 225–238). Wiesbaden: VS Verlag für Sozialwissenschaften.Google Scholar
  49. van Broekhoven, R. A. (2008). Engaging Donors’ Trust. Accessed February 20, 2014, from http://www.icfo.org/ICFO-Publications
  50. VERBI Software. Consult. Sozialforschung GmbH. (n.d.). MAXQDA Software für qualitative Datenanalyse. Accessed November 25, 2014, from http://www.maxqda.de/about
  51. Witzel, A. (2000). Das problemzentrierte interview. Forum qualitative Sozialforschung, 1(1). Accessed February 24, 2014, from http://www.qualitative-research.net/index.php/fqs/article/view/1132/2519
  52. Witzel, A., & Reiter, H. (2012). The problem-centred interview. London: SAGE. Accessed February 25, 2014, from http://www.qualitative-research.net/index.php/fqs/article/view/1132/2519

Copyright information

© Springer International Publishing AG 2018

Authors and Affiliations

  • Katrin Blankenburg
    • 1
  1. 1.Hamburg University of Applied SciencesHamburgGermany

Personalised recommendations