Automated vs Manual Content Analysis – A Retrospective Look

Anastasiei, Ionuţ-Daniel; Georgescu, Mircea

doi:10.47743/saeb-2020-0025

Cited by 15 publications

(4 citation statements)

References 12 publications

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“…Additionally, this analysis might be carried out manually by the researcher or automatically using computer software. The manual way is often based on data interpretation and provides some benefits to seeing the conceptual relationships in the text (Anastasiei & Georgescu, 2020). In the current study, interview transcripts were analyzed manually using the qualitative content analysis technique (Spiggle, 1994).…”

Section: Discussionmentioning

confidence: 99%

Exploring the underpinnings of why millennials engage in charitable activities: Empirical evidence from Türkiye

Kocaman

2024

Journal of Philanthropy and Marketing

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Nonprofit organizations have long competed for limited funds due to the decrease in government funding and increased demand for social services. It is possible to meet this need by engaging millennials in charitable activities because of their power to achieve both growth and sustainability. However, they behave and communicate differently than other cohorts of individuals and thus nonprofits have substantial work to tap into their charitable behaviors. Accordingly, the current paper aims to explore the underpinnings of why millennials engage in charitable activities. To do this, in‐depth interviews were conducted with 18 participants who regularly donate their time and/or money. Then, data was analyzed with qualitative content analysis technique. Findings indicate that millennials support a range of charitable causes with the motivations of being socially recognized, being self‐satisfied, mitigating guilt, and having congruence with the organization. Results contribute to the growing body of knowledge on both individual charitable motivation and especially, charitable motivations of the relevant cohort of individuals. Additionally, the current study provides insightful knowledge that can help managers and marketers on how to engage with millennials in both nonprofits and other sectors.

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Section: Discussionmentioning

confidence: 99%

Exploring the underpinnings of why millennials engage in charitable activities: Empirical evidence from Türkiye

Kocaman

2024

Journal of Philanthropy and Marketing

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“…In addition, this analysis can be carried out manually by the researcher or automatically using computer software. Manual way is often based on data interpretation and provides some benefits to see the conceptual relationships in the text (Anastasiei and Georgescu, 2020). In this study, to compare and interpret the managerial practices regarding the concepts of charity and philanthropy, interview transcripts, observation and field notes were analyzed manually using the content analysis technique.…”

Section: Methodsmentioning

confidence: 99%

Does being religious or not matter? A qualitative investigation of community fundraising events

Kocaman

Özmen

Erdoğan

2023

JEC

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Purpose In the extant literature, the concepts of charity and philanthropy have been differentiated based on the belief that charity stems from religious motivations and philanthropy is often secular in origin. Accordingly, this paper aims to investigate whether there is a distinction between managerial practices regarding the given concepts as emphasized in the conceptual discussions. Design/methodology/approach To see the managerial practices, the authors determined bazaars, community fundraising events organized by nonprofit organizations (NPOs), as the research field. Then, this study followed the general systematic of qualitative research. Accordingly, the authors conducted 44 interviews with experienced bazaar organizers from 10 NPOs in total. Furthermore, four days of participant observation with field notes were made in each bazaar, which lasted from 7 to 10 days. This study also used archival data as a secondary data source and then analyzed all data with a content analysis technique. Findings This study found that the field practices mainly do not support the distinction drawn over the conceptual discussions. Both concepts are nouns describing the act of giving and helping the needy. They are actively performed based on different motives (religion-based and secular). Originality/value The relevant distinction is limited to the conceptual discussions and has not been supported by the findings obtained from the field. Also, most of the studies on helping were carried out in the Western context. Studies conducted outside these cultures are quite limited. The value of the current study lies in the fact that it was conducted in a cultural context different from the Western cultures and paves the pathway for future research.

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“…Document data analysis resulted in specific codifications, which became the basis for preparing interview questions (Table 4). We selected informants for in-depth interviews purposively, namely those with relevant knowledge and information relating to the research topics (Anastasiei & Georgescu, 2020). The informants in this study consisted of members of the Accounting We interviewed the informants using a recording device and written notes.…”

Section: Methodsmentioning

confidence: 99%

Income Tax and VAT Issues Concerning Lease after IFRS 16 Convergence in Indonesia

Saptono

Khozen

2021

The Indonesian Journal of Accounting Research

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This study analyzes income tax and value-added tax (VAT) issues on lease transactions after IFRS 16 convergence in Indonesia into PSAK 73. The data collection is through in-depth interviews and literature review. We interviewed informants selected purposively. We also used secondary data from literature studies to enrich the analysis. This study concludes that the tax authorities need to make tax policies that can provide legal certainty. The new tax regulation needs to accommodate a more precise direction of the policy. Among the three available options, this study favors realization taxation as a more appropriate option for Indonesia's current situation, other than mark-to-market or hybrid taxation. To narrow the practical gap between accounting and tax, this study recommends that tax authorities initiate a discussion with relevant stakeholders to prevent potential tax disputes in the coming years. Tax authorities need to notice some issues with withholding tax when the lessee records interest expenses as well as transfer/delivery issues causing VAT payable when the lessee recognizes a right-of-use asset.

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Automated vs Manual Content Analysis – A Retrospective Look

Cited by 15 publications

References 12 publications

Exploring the underpinnings of why millennials engage in charitable activities: Empirical evidence from Türkiye

Exploring the underpinnings of why millennials engage in charitable activities: Empirical evidence from Türkiye

Does being religious or not matter? A qualitative investigation of community fundraising events

Income Tax and VAT Issues Concerning Lease after IFRS 16 Convergence in Indonesia

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