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Adding scientific rigour to qualitative data analysis: an illustrative example

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Abstract
Purpose – The purpose of this paper is to illustrate how qualitative data may be analysed using a
method that can be considered as rigorous/scientific as any statistical analysis of quantitative data.
Design/methodology/approach – An artificial neural network programme CATPAC IIe was
used to evaluate selected portions of two accounting standards: the Financial Reporting Standards
Board of New Zealand’s standard on consolidation; and the equivalent standard developed by the
International Accounting Standards Committee and revised by the International Accounting
Standards Board.
Findings – The analysis of the concepts of control in the two standards identifies the differences that
exist between the two standards. These differences are illuminated through the use of a hierarchical
cluster analysis of 40 unique concepts in each of the two standards and 2D representation of the
concepts. The extent of the differences in the concepts was established through a rotational analysis of
the two datasets.
Research limitations/implications – This research is limited to the analysis of the concept of
control and associated commentary paragraphs and supporting documents associated with two
accounting standards. Different results may have been obtained had the whole standard been
analysed.
Practical implications – Artificial neural network software can be used to support the intuitive
textual understanding of the differences that exist in qualitative data. In this paper, the differences
identified in the concepts of control may result in different interpretations being taken by the
accounting standard users when determining what reporting entities to include in consolidated
financial statements. Some additional uses for artificial neural network software in accounting
research are also identified.
Originality/value – This paper is the first in the discipline to use artificial neural network software
to analyse and compare different texts.

Keywords Neural nets, Data analysis, Qualitative methods, Accounting standards

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Informasi Detail

Judul Seri

Qualitative Research in Accounting & Management

No. Panggil

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Penerbit

: Emerald Group., 2008

Deskripsi Fisik

Qualitative Research in Accounting & Management Vol. 5 No. 3, 2008 pp. 207-238

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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