title: Adding scientific rigour to qualitative data analysis: an illustrative example

authors: Samkin, Grant

subjects: accounting standards

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 II™ 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.

text: Adding scientific rigour to qualitative data analysis: an illustrative example 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 II™ 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.

year: 2008

title: Sap feeding behaviour of North Island kaka (Nestor meridionalis septentrionalis, Lorenz 1896) in plantation forests

authors: Beaven, Brent Maurice

abstract: North Island kaka (Nestor meridionalis septentrionalis) damage plantation pines (Pinus radiata and Pseudotsuga menziesii) in the Whirinaki Forest. Kaka strip pieces of bark off the trunks to gain access to the sap beneath. Three methods were used to investigate this behaviour. Firstly, the Whirinaki and Kaingaroa Plantation Forests were surveyed to investigate the current levels of damage and the physical characteristics and location of damaged trees. Secondly, the movements and habitat use of kaka were investigated by radiotracking. Finally, the diet of kaka was determined, through direct observation, and seasonal changes in diet and damage frequency were documented. 

The highest level of damage in a sampled compartment was 40% of surveyed trees (n= 100), but 78% of the damaged trees had only 1-2 damage patches. Why some trees were damaged but not others was not determined because there was no relationship between damage and diameter at breast height (DBH), or tree position relative to topographical features. Kaka damage occurred up to 1 km from the native forest. Trees suffering from crown dieback were no more likely to have damage than trees without dieback. At least 56% of trees suffering from crown dieback (n= 144) in the surveyed compartments were not damaged by kaka. 

The average core home range size for kaka, over 1 year, in dense podocarp forest was 15.5ha (n=6). All home ranges were within 2km (flying distance) of the exotic forest. Only one of these birds bark stripped in the exotic forest, where it spent up to 97% of its time during September and October. There was a large degree of overlap between home ranges, although there was less overlap in the specific use of this space. Monthly changes in activity centres occurred often over the course of the year, but birds typically returned to areas where they had been previously; the average change in the position of activity centres each month was 203m. One bird had a large expansion in its home range size in July when few food sources were available but it did not use the exotic forest. This coincided with a time when there was a low level of damage in the exotic forest. 

Four categories of food accounted for all of the feeding observations of kaka (n=2628): berries (24.3%), sap (24.0%), seeds (29.8%) and insects (22.0%). Eleven different tree species were used for food, and two of these were exotics; exotics accounted for 21.8% of total feeding observations and 38% of all sap feeding observations (n=366). Three podocarp species accounted for more than 50% of total feeding observations but only 6.7% of sap feeding observations. Seasonal changes in diet were evident. Berries were eaten from January-June; insects from March-October; seeds February-March and September-November; and sap from September-November. Bark stripping occurred mainly from September-December, with Douglas fir used during September and October, and tawa from October-December. This may be associated with an increase in sap sugar levels at the start of spring.

text: Sap feeding behaviour of North Island kaka (Nestor meridionalis septentrionalis, Lorenz 1896) in plantation forests North Island kaka (Nestor meridionalis septentrionalis) damage plantation pines (Pinus radiata and Pseudotsuga menziesii) in the Whirinaki Forest. Kaka strip pieces of bark off the trunks to gain access to the sap beneath. Three methods were used to investigate this behaviour. Firstly, the Whirinaki and Kaingaroa Plantation Forests were surveyed to investigate the current levels of damage and the physical characteristics and location of damaged trees. Secondly, the movements and habitat use of kaka were investigated by radiotracking. Finally, the diet of kaka was determined, through direct observation, and seasonal changes in diet and damage frequency were documented. 

The highest level of damage in a sampled compartment was 40% of surveyed trees (n= 100), but 78% of the damaged trees had only 1-2 damage patches. Why some trees were damaged but not others was not determined because there was no relationship between damage and diameter at breast height (DBH), or tree position relative to topographical features. Kaka damage occurred up to 1 km from the native forest. Trees suffering from crown dieback were no more likely to have damage than trees without dieback. At least 56% of trees suffering from crown dieback (n= 144) in the surveyed compartments were not damaged by kaka. 

The average core home range size for kaka, over 1 year, in dense podocarp forest was 15.5ha (n=6). All home ranges were within 2km (flying distance) of the exotic forest. Only one of these birds bark stripped in the exotic forest, where it spent up to 97% of its time during September and October. There was a large degree of overlap between home ranges, although there was less overlap in the specific use of this space. Monthly changes in activity centres occurred often over the course of the year, but birds typically returned to areas where they had been previously; the average change in the position of activity centres each month was 203m. One bird had a large expansion in its home range size in July when few food sources were available but it did not use the exotic forest. This coincided with a time when there was a low level of damage in the exotic forest. 

Four categories of food accounted for all of the feeding observations of kaka (n=2628): berries (24.3%), sap (24.0%), seeds (29.8%) and insects (22.0%). Eleven different tree species were used for food, and two of these were exotics; exotics accounted for 21.8% of total feeding observations and 38% of all sap feeding observations (n=366). Three podocarp species accounted for more than 50% of total feeding observations but only 6.7% of sap feeding observations. Seasonal changes in diet were evident. Berries were eaten from January-June; insects from March-October; seeds February-March and September-November; and sap from September-November. Bark stripping occurred mainly from September-December, with Douglas fir used during September and October, and tawa from October-December. This may be associated with an increase in sap sugar levels at the start of spring.

year: 1996

title: Rangatahi and complex entanglements of sexuality, sexuality education and secondary school: A material-discursive exploration

authors: Chalmers, Jade

subjects: Rangatahi,sexuality,sexuality education,New materialisms,feminist poststructuralist,matter,discourse,ethico-onto-epistemology,secondary school,colonisation,diffraction,posthuman,postqualitative,entanglements,becoming,indigenous theorising

abstract: This research is an exploration with rangatahi (young Māori), of complex materially-discursive webs of sexuality education, sexuality, and secondary school education in Aotearoa. These research areas have commonly produced unfavourable outcomes, which include disparity statistics and other findings that position Māori as ‘cultural’ or ‘in need’ (Cooper, 2012; Green, 2011; Le Grice, 2014). To produce something different, in this work I engaged with concepts from the theoretical fields of Māori Indigenous Theories, Feminist Poststructuralisms, and New Feminist Materialisms to develop a framework for exploration.  Nine rangatahi participated in small hui (meetings) and individual interviews, focused on the areas of sexuality education, other sexuality topics, and experiences of secondary schooling. Transcripts from these meetings became part of the ‘data’. The approach to the analysis, termed Moving Through Entanglements, was informed by the whakaaro method (Mika & Southey, 2018) and diffractive approaches (Barad, 2007; Davies, 2014a, 2014b). The analysis explored a number of entanglements, using transcripts, theories, concepts, matter, experiences, colonisation, sensations, utterances and beyond (Davies, 2014c; Jackson & Mazzei, 2011). I did not attempt to produce ‘evidence’ or propose findings or truths about the ‘situation’ for rangatahi; instead I considered these well-worn research areas in different ways, honing in on ‘hot spots’ in entanglements (Taylor, 2013).
At the heart of this research are the lives of rangatahi. This research listened to and privileged their experiences in the materially-discursive webs of sexuality education, sexuality and secondary education, with the aim of contributing to further positive transformation in these areas (Allen, 2015b). The analysis suggested that confronting ‘gaps’ in what rangatahi learn in sexuality education and what they experience beyond the classroom remained. The contrast between the mundane topics or the “same old shit” (in the words of one participant) taught in sexuality education, which rangatahi recalled, and the complexities of two important and complex hot spots (Tayor, 2013) – ‘tap and gap’ and ‘relationship goals’ – demonstrated this gap. A need remains for sexuality education to be more connected with young people’s lives (Allen, 2001, 2005a, 2005b; Young, 2002). Other issues that became important included hickeys, hair and skin, the school stage, big bodies and health, boys’ breasts, and clothing. A material-discursive exploration of these topics was central to the analysis; this research has demonstrated their under-acknowledged importance in the daily existence of rangatahi, which should continue to be explored. Colonisation remained a lingering presence (Le Grice, 2018), and instances rangatahi shared highlighted not only this, but also their critical awareness of its functioning.
An innovative approach is the posthuman methodology experimented with in this research. As outlined above, this research was guided by a theoretical framework built with ideas borrowed from three philosophical fields. I applied a method of analysis that attempted to move beyond normative modes of qualitative analysis, unsettling dominant anthropocentric ways of doing research.  Taking this position, among other things, meant that the entanglements I worked through were materially-discursive. Thus, this research posits that non-human or more-than-human participants are active in the daily becomings of rangatahi, and their influence in shaping daily experiences for rangatahi and should not be overlooked in future research (Bennett, 2010). The ethical crises of the present mean that an ethical imperative to do things differently in every facet of our existence is needed now more than ever (St. Pierre, Mazzei & Jackson, 2016). Perhaps a change in the way research is conducted is one key approach to a fruitful and sustainable future for humans and non-humans alike.

text: Rangatahi and complex entanglements of sexuality, sexuality education and secondary school: A material-discursive exploration This research is an exploration with rangatahi (young Māori), of complex materially-discursive webs of sexuality education, sexuality, and secondary school education in Aotearoa. These research areas have commonly produced unfavourable outcomes, which include disparity statistics and other findings that position Māori as ‘cultural’ or ‘in need’ (Cooper, 2012; Green, 2011; Le Grice, 2014). To produce something different, in this work I engaged with concepts from the theoretical fields of Māori Indigenous Theories, Feminist Poststructuralisms, and New Feminist Materialisms to develop a framework for exploration.  Nine rangatahi participated in small hui (meetings) and individual interviews, focused on the areas of sexuality education, other sexuality topics, and experiences of secondary schooling. Transcripts from these meetings became part of the ‘data’. The approach to the analysis, termed Moving Through Entanglements, was informed by the whakaaro method (Mika & Southey, 2018) and diffractive approaches (Barad, 2007; Davies, 2014a, 2014b). The analysis explored a number of entanglements, using transcripts, theories, concepts, matter, experiences, colonisation, sensations, utterances and beyond (Davies, 2014c; Jackson & Mazzei, 2011). I did not attempt to produce ‘evidence’ or propose findings or truths about the ‘situation’ for rangatahi; instead I considered these well-worn research areas in different ways, honing in on ‘hot spots’ in entanglements (Taylor, 2013).
At the heart of this research are the lives of rangatahi. This research listened to and privileged their experiences in the materially-discursive webs of sexuality education, sexuality and secondary education, with the aim of contributing to further positive transformation in these areas (Allen, 2015b). The analysis suggested that confronting ‘gaps’ in what rangatahi learn in sexuality education and what they experience beyond the classroom remained. The contrast between the mundane topics or the “same old shit” (in the words of one participant) taught in sexuality education, which rangatahi recalled, and the complexities of two important and complex hot spots (Tayor, 2013) – ‘tap and gap’ and ‘relationship goals’ – demonstrated this gap. A need remains for sexuality education to be more connected with young people’s lives (Allen, 2001, 2005a, 2005b; Young, 2002). Other issues that became important included hickeys, hair and skin, the school stage, big bodies and health, boys’ breasts, and clothing. A material-discursive exploration of these topics was central to the analysis; this research has demonstrated their under-acknowledged importance in the daily existence of rangatahi, which should continue to be explored. Colonisation remained a lingering presence (Le Grice, 2018), and instances rangatahi shared highlighted not only this, but also their critical awareness of its functioning.
An innovative approach is the posthuman methodology experimented with in this research. As outlined above, this research was guided by a theoretical framework built with ideas borrowed from three philosophical fields. I applied a method of analysis that attempted to move beyond normative modes of qualitative analysis, unsettling dominant anthropocentric ways of doing research.  Taking this position, among other things, meant that the entanglements I worked through were materially-discursive. Thus, this research posits that non-human or more-than-human participants are active in the daily becomings of rangatahi, and their influence in shaping daily experiences for rangatahi and should not be overlooked in future research (Bennett, 2010). The ethical crises of the present mean that an ethical imperative to do things differently in every facet of our existence is needed now more than ever (St. Pierre, Mazzei & Jackson, 2016). Perhaps a change in the way research is conducted is one key approach to a fruitful and sustainable future for humans and non-humans alike.

year: 2019