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Content Analysis in Accounting Research: the Practical Challenges

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  • NATASJA STEENKAMP
  • DERYL NORTHCOTT

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  • Natasja Steenkamp & Deryl Northcott, 2007. "Content Analysis in Accounting Research: the Practical Challenges," Australian Accounting Review, CPA Australia, vol. 17(43), pages 12-25, November.
    • Handle: RePEc:bla:ausact:v:17:y:2007:i:43:p:12-25
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2007.tb00332.x
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    References listed on IDEAS

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    1. Short, Jeremy C. & Palmer, Timothy B., 2003. "Organizational performance referents: An empirical examination of their content and influences," Organizational Behavior and Human Decision Processes, Elsevier, vol. 90(2), pages 209-224, March.
    2. Aerts, Walter, 1994. "On the use of accounting logic as an explanatory category in narrative accounting disclosures," Accounting, Organizations and Society, Elsevier, vol. 19(4-5), pages 337-353.
    3. Niamh Brennan, 2001. "Reporting intellectual capital in annual reports: evidence from Ireland," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 14(4), pages 423-436, October.
    4. Aerts, Walter, 2005. "Picking up the pieces: impression management in the retrospective attributional framing of accounting outcomes," Accounting, Organizations and Society, Elsevier, vol. 30(6), pages 493-517, August.
    5. Frazier, Kb & Ingram, Rw & Tennyson, Bm, 1984. "A Methodology For The Analysis Of Narrative Accounting Disclosures," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 22(1), pages 318-331.
    6. Aaron Ahuvia, 2001. "Traditional, Interpretive, and Reception Based Content Analyses: Improving the Ability of Content Analysis to Address Issues of Pragmatic and Theoretical Concern," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 54(2), pages 139-172, May.
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