While there is a vast literature that considers the collection and analysis of qualitative data, there has been limited attention to audio transcription as part of this process. In this paper, I address this gap by discussing the main considerations, challenges and implications of audio transcription for qualitative research on the third sector. I present a framework for conducting audio transcription for researchers and transcribers, as well as recommendations for writing up transcription in qualitative research articles.
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Caitlin McMullin (2021) studied this question.
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