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The ontology of the transcript is both realistic and constructed. There is a theory and ethic implicit in the transcription process. Transcripts are accurate and useful to the extent that the researcher understands their constructed reality, the need to be selective concerning what about the interview event must be preserved, the potential uses for transcripts that will influence the selection process, and the need for a consistent notation system.
Margarete Sandelowski (Mon,) studied this question.