Qualitative studies produce rich insights on accounting phenomena in complex social environments. However, the data analysis phase presents many challenges and places heavy demands on the individual researcher. This paper describes in detail, the application of quantitative analytical protocols to support qualitative data analysis during a PhD study. The protocols were developed to manage the task of analysing large volumes of data in a complete and unbiased way. The paper provides useful insights for qualitative researchers on the steps involved in implementing this approach and considers both its merits and problems.
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Patricia Martyn (2021) studied this question.
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