The nature and volume of qualitative data can be overwhelming for researchers. This chapter provides useful steps for organising, managing and analysing qualitative data. Several techniques for analysing qualitative data are discussed in this chapter with examples to enable users to conduct their own analysis. The techniques include grounded theory, thematic analysis, template analysis, narrative analysis, textual analysis, discourse analyses, content analysis and hermeneutics. Validity and reliability issues to consider when analysing qualitative data are equally discussed. The chapter also considers technological tools available for organising, managing and retrieving qualitative data.
This chapter presents two broad approaches to the collection of qualitative data in accounting and finance research: historical research, and research using the internet and social media. It first discusses the importance of archival records as a source of data. Following this the chapter considers oral history techniques as well as visual, cultural and ancient sources. The second part of chapter 6 focuses on how the internet and social media can be used as a research tool to gather data. This is followed by a discussion on the practicalities and ethical considerations of conducting online research.
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