Aim This paper is a description of inductive and deductive content analysis. Background Content analysis is a method that may be used with either qualitative or quantitative data and in an inductive or deductive way. Qualitative content analysis is commonly used in nursing studies but little has been published on the analysis process and many research books generally only provide a short description of this method. Discussion When using content analysis, the aim was to build a model to describe the phenomenon in a conceptual form. Both inductive and deductive analysis processes are represented as three main phases: preparation, organizing and reporting. The preparation phase is similar in both approaches. The concepts are derived from the data in inductive content analysis. Deductive content analysis is used when the structure of analysis is operationalized on the basis of previous knowledge. Conclusion Inductive content analysis is used in cases where there are no previous studies dealing with the phenomenon or when it is fragmented. A deductive approach is useful if the general aim was to test a previous theory in a different situation or to compare categories at different time periods.

/pdf/the-qualitative-content-analysis-process-4mo68rv7vy.pdf

The qualitative content analysis process

Qualitative content analysis is commonly used for analyzing qualitative data. However, few articles have examined the trustworthiness of its use in nursing science studies. The trustworthiness of q...

https://journals.sagepub.com/doi/pdf/10.1177/2158244014522633

Qualitative Content Analysis: A Focus on Trustworthiness

Purpose – Inconsistent research output makes critical literature reviews crucial tools for assessing and developing the knowledge base within a research field. Literature reviews in the field of supply chain management (SCM) are often considerably less stringently presented than other empirical research. Replicability of the research and traceability of the arguments and conclusions call for more transparent and systematic procedures. The purpose of this paper is to elaborate on the importance of literature reviews in SCM.Design/methodology/approach – Literature reviews are defined as primarily qualitative synthesis. Content analysis is introduced and applied for reviewing 22 literature reviews of seven sub‐fields of SCM, published in English‐speaking peer‐reviewed journals between 2000 and 2009. A descriptive evaluation of the literature body is followed by a content analysis on the basis of a specific pattern of analytic categories derived from a typical research process.Findings – Each paper was assess...

Conducting content‐analysis based literature reviews in supply chain management

Currently, companies spend a great deal of effort on Corporate Social Responsibility (CSR) disclosures. CSR disclosure relates to the provision of information on companies’ environmental and social performance. From an economic perspective, companies might disclose this information to avoid or decrease potential political costs. We construct a CSR disclosure index based on the Global Reporting Initiative (GRI) guidelines. Using content analysis, we analyze 130 listed German companies’ CSR disclosures (470 firm-year observations) to investigate the determinants of these voluntary disclosure activities. Our results show that, consistent with the political cost theory, German companies’ disclosures of all CSR issues are affected by their visibility, shareholder structure, and relationship with their US stakeholders. In addition, higher profitability is associated with more environmental disclosures. Finally, size and industry membership affect the amount of CSR disclosure.

/pdf/determinants-of-voluntary-csr-disclosure-empirical-evidence-tq2wy0l18e.pdf

Determinants of voluntary CSR disclosure: empirical evidence from Germany

A framework for the analysis of firm risk communication

Increasingly, researchers in the field of intellectual capital (IC) need to be able to justify the specific research methods they use to collect the empirical data that they examine to support and test opinions regarding the merit of different approaches to managing and reporting IC. Of the various methods available to researchers seeking to understand intellectual capital reporting (ICR), content analysis is the most popular. The aim of this paper is to review the use of content analysis as a research method in understanding ICR and to offer some observations on the practical utility of the method. Further, the paper examines several research method issues relating to the use of content analysis that have been discussed in the social environmental accounting literature, but not as yet in the IC literature, which we believe are relevant to investigations underway in the field of ICR. This paper reports on several developmental issues we have confronted when using content analysis to examine the voluntary disclosure of IC in annual reports by various organisations. The paper also suggests two theoretical foundations for further investigation into the voluntary disclosure of IC by organisations, and suggests why content analysis is well matched to both these theories as a means to collect empirical data to test research propositions.

Using content analysis as a research method to inquire into intellectual capital reporting

Extended performance reporting: An examination of the Australian mining industry

MGSM WORKING PAPERS IN MANAGEMENT "Public Sector Performance Reporting: The Intellectual Capital Question?"

Over the past two decades, the reporting frameworks used within the public sectors of a wide variety of jurisdictions have undergone significant change. Much of this change has arguably been relatively incremental, resulting in reporting frameworks still being cast in highly traditional form. At the same time, events in global capital markets have resulted in many elements of traditional reporting frameworks being discredited. In this paper, we examine the possibility that alternative reporting frameworks, and specifically those related to intellectual capital (IC), might be beneficially adopted in public sector settings. We examine reasons why such an outcome might be beneficial, and examine a range of established alternative reporting frameworks that address IC, together with some of their strengths and weaknesses. We argue that there is room for the adoption of elements of these systems in public sector settings, and that it is plausible to anticipate material accountability and transparency benefits as a result.

K. Yongvanich

Papers

Using content analysis as a research method to inquire into intellectual capital reporting

Extended performance reporting: An examination of the Australian mining industry

MGSM WORKING PAPERS IN MANAGEMENT "Public Sector Performance Reporting: The Intellectual Capital Question?"

MACQUARIE GRADUATE SCHOOL OF MANAGEMENT MGSM WORKING PAPERS IN MANAGEMENT "Public Sector Performance Reporting: The Intellectual Capital Question?"

An extended performance reporting framework for social and environmental performance