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Article
Publication date: 1 June 2021

Okechukwu Bruno-Kizito Nwadigo, Nicola Naismith, Ali GhaffarianHoseini, Amirhosein GhaffarianHoseini and John Tookey

Dynamic planning and scheduling forms a widely adopted smart strategy for solving real-world problems in diverse business systems. This paper uses deductive content analysis to…

Abstract

Purpose

Dynamic planning and scheduling forms a widely adopted smart strategy for solving real-world problems in diverse business systems. This paper uses deductive content analysis to explore secondary data from previous studies in dynamic planning and scheduling to draw conclusions on its current status, forward action and research needs in construction management.

Design/methodology/approach

The authors searched academic databases using planning and scheduling keywords without a periodic setting. This research collected secondary data from the database to draw an objective comparison of categories and conclusions about how the data relates to planning and scheduling to avoid the subjective responses from questionnaires and interviews. Then, applying inclusion and exclusion criteria, we selected one hundred and four articles. Finally, the study used a seven-step deductive content analysis to develop the categorisation matrix and sub-themes for describing the dynamic planning and scheduling categories. The authors used deductive analysis because of the secondary data and categories comparison. Using the event types represented in a quadrant mapping, authors delve into where, when, application and benefits of the classes.

Findings

The content analysis showed that all the accounts and descriptions of dynamic planning and scheduling are identifiable in an extensive research database. The content analysis reveals the need for multi-hybrid (4D BIM-Agent based-discrete event-discrete rate-system dynamics) simulation modelling and optimisation method for proffering solutions to scheduling and planning problems, its current status, tools and obstacles.

Originality/value

This research reveals the deductive content analysis talent in construction research. It also draws direction, focuses and raises a question on dynamic planning and scheduling research concerning the five-integrated model, an opportunity for their integration, models combined attributes and insight into its solution viability in construction.

Details

Smart and Sustainable Built Environment, vol. 11 no. 4
Type: Research Article
ISSN: 2046-6099

Keywords

Article
Publication date: 26 July 2011

Subhash Abhayawansa

The purpose of this paper is to describe a methodology that enables the generation of valid and reliable inferences on what and how intellectual capital (IC) information is…

1779

Abstract

Purpose

The purpose of this paper is to describe a methodology that enables the generation of valid and reliable inferences on what and how intellectual capital (IC) information is communicated by sell‐side analysts in their research reports.

Design/methodology/approach

The method described in this paper involves content‐analysing initiating coverage analyst reports using a four‐dimensional IC coding framework and a detailed coding instrument, which is founded in the literature and indigenous to analyst reports. The paper explicates methodological decisions associated with content analysis: selecting the appropriate sampling unit; recording unit and measurement unit; developing the categorisation scheme and coding instrument; the need for test coding; the approach to data collection; and assessment of reliability and validity.

Findings

The methodology described is applied to a sample of analyst reports to illustrate inferences that can be drawn on what and how IC information is communicated in analyst reports.

Practical implications

Various practical issues arising in the application of content analysis method are discussed and a methodology for investigating IC communications by sell‐side analysts is described in this paper. This knowledge can be useful to future researchers conducting content‐analytic studies involving analyst reports in general, and IC communications in analyst reports in particular.

Originality/value

This paper extends the methodology developed previously to examine IC information in analyst reports. Although inspired and heavily influenced by these works, the methodology presented in this paper differs from theirs on several fronts. The paper introduces an alternative methodological paradigm to the study of analyst reports by emphasising them as a communication medium through which sell‐side analysts may pursue an agenda of their own. This is contrasted with the view held by several prior researchers that analyst reports just provide a record of analysts' thought processes.

Details

Journal of Intellectual Capital, vol. 12 no. 3
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 1 June 2004

J. Guthrie, R. Petty, K. Yongvanich and F. Ricceri

Increasingly, researchers in the field of intellectual capital (IC) need to be able to justify the specific research methods they use to collect the empirical data that they…

22904

Abstract

Increasingly, researchers in the field of intellectual capital (IC) need to be able to justify the specific research methods they use to collect the empirical data that they examine to support and test opinions regarding the merit of different approaches to managing and reporting IC. Of the various methods available to researchers seeking to understand intellectual capital reporting (ICR), content analysis is the most popular. The aim of this paper is to review the use of content analysis as a research method in understanding ICR and to offer some observations on the practical utility of the method. Further, the paper examines several research method issues relating to the use of content analysis that have been discussed in the social environmental accounting literature, but not as yet in the IC literature, which we believe are relevant to investigations underway in the field of ICR. This paper reports on several developmental issues we have confronted when using content analysis to examine the voluntary disclosure of IC in annual reports by various organisations. The paper also suggests two theoretical foundations for further investigation into the voluntary disclosure of IC by organisations, and suggests why content analysis is well matched to both these theories as a means to collect empirical data to test research propositions.

Details

Journal of Intellectual Capital, vol. 5 no. 2
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 8 April 2019

Nathan Kunz

Access to high-quality data is a challenge for humanitarian logistics researchers. However, humanitarian organizations publish large quantities of documents for various…

Abstract

Purpose

Access to high-quality data is a challenge for humanitarian logistics researchers. However, humanitarian organizations publish large quantities of documents for various stakeholders. Researchers can use these as secondary data, but interpreting big volumes of text is time consuming. The purpose of this paper is to present an automated quantitative content analysis (AQCA) approach that allows researchers to analyze such documents quickly and reliably.

Design/methodology/approach

Content analysis is a method to facilitate a systematic description of documents. This paper builds on an existing content analysis method, to which it adds automated steps for processing large quantities of documents. It also presents different measures for quantifying the content of documents.

Findings

The AQCA approach has been applied successfully in four papers. For example, it can identify the main theme in a document, categorize documents along different dimensions, or compare the use of a theme in different documents. This paper also identifies several limitations of content analysis in the field of humanitarian logistics research and suggests ways to mitigate them.

Research limitations/implications

The AQCA approach does not provide an exhaustive qualitative analysis of documents. Instead, it aims to analyze documents quickly and reliably to extract the contents’ quantifiable aspects.

Originality/value

Although content analysis has been used in humanitarian logistics research before, no paper has yet proposed an automated, step-by-step approach that researchers can use. It also is the first study to discuss specific limitations of content analysis in the context of humanitarian logistics.

Details

Journal of Humanitarian Logistics and Supply Chain Management, vol. 9 no. 3
Type: Research Article
ISSN: 2042-6747

Keywords

Article
Publication date: 19 June 2009

Niamh M. Brennan, Encarna Guillamon‐Saorin and Aileen Pierce

This paper aims to develop a holistic measure for analysing impression management and for detecting bias introduced into corporate narratives as a result of impression management.

12859

Abstract

Purpose

This paper aims to develop a holistic measure for analysing impression management and for detecting bias introduced into corporate narratives as a result of impression management.

Design/methodology/approach

Prior research on the seven impression management methods in the literature is summarised. Four of the less‐researched methods are described in detail, and are illustrated with examples from UK annual results' press releases (ARPRs). A method of computing a holistic composite impression management score based on these four impression management methods is developed, based on both quantitative and qualitative data in corporate narrative disclosures. An impression management bias score is devised to capture the extent to which impression management introduces bias into corporate narratives. An example of the application of the composite impression management score and impression management bias score methodology is provided.

Findings

While not amounting to systematic evidence, the 21 illustrative examples suggest that impression management is pervasive in corporate financial communications using multiple impression management methods, such that positive information is exaggerated, while negative information is either ignored or is underplayed.

Originality/value

Four impression management methods are described in detail, illustrated by 21 examples. These four methods are examined together. New impression management methods are studied in this paper for the first time. This paper extends prior impression management measures in two ways. First, a composite impression management score based on four impression management techniques is articulated. Second, the composite impression management score methodology is extended to capture a measure for bias, in the form of an impression management bias score. This is the first time outside the USA that narrative disclosures in press releases have been studied.

Details

Accounting, Auditing & Accountability Journal, vol. 22 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Abstract

Details

Looking for Information
Type: Book
ISBN: 978-1-80382-424-6

Article
Publication date: 15 December 2022

Martin Quinn, Alonso Moreno and Bibek Bhatta

This study aims to contribute to the relatively limited historic literature on social and environmental accounting/accountability. More specifically, the study explores accounting…

334

Abstract

Purpose

This study aims to contribute to the relatively limited historic literature on social and environmental accounting/accountability. More specifically, the study explores accounting and accountability for fisheries over time and determines potential legitimacy relations as conveyed through reporting.

Design/methodology/approach

A content analysis method is used to analyse a fisheries-related section of an annual report of a state-owned electricity firm for 56 years (1935/36–1993). The time frame analysed is a period when environmental or social reporting was, in general, informal and not mandated. However, accountability was established for the company under study, through the legally mandated provision of (unspecific/discretional) information about fisheries activities. A lens evoking legitimacy relationships as a dyad is utilised.

Findings

The fisheries reporting within the case organisation is an early example of recognition of the important effects of business activities on the environment and biodiversity. The findings of the analyses suggest the content aligns with what may be anticipated in a contemporary setting. Drawing on trends noted from the content analysis, three potential legitimacy relationships are identified around the fisheries reporting. Only one is determined as a complete legitimacy relationship.

Research limitations/implications

The research is limited in that it is an analysis of one case in a single context. Also, the content analysis methods used were developed specifically for the study, which may limit their application. Finally, the data source used, and the historic nature of the study, to some extent limits the ability to determine some legitimacy relationships.

Originality/value

This study offers some insights on the historic nature of environmental reporting from a fisheries perspective in the Northern Hemisphere. The longitudinal nature of the analysis also offers insights into how the content of the reporting changed over time. Additionally, the use of a relatively new approach to operationalising legitimacy may prove useful for future researchers in the accounting discipline, especially given recent concerns on how the concept of legitimacy has been utilised in such research.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 June 2006

Karen M. Spens and Gyöngyi Kovács

Based on a framework developed by Kovács and Spens, this paper seeks to assess the use of the three different research approaches in logistics research; discuss the use of…

15377

Abstract

Purpose

Based on a framework developed by Kovács and Spens, this paper seeks to assess the use of the three different research approaches in logistics research; discuss the use of different research methods within the three research approaches; find and discuss applications of the abductive research approach to logistics problems.

Design/methodology/approach

Content analysis is used in order to categorize the different research approaches. While content analysis commonly uses smaller units such as paragraphs, sentences, words or characters, this study used entire articles as the unit of analysis. The scope of the review encompassed five years (1998‐2002) of articles in IJLM, IJPDLM and JBL. A total of 378 articles was reviewed and categorized.

Findings

The findings of the study corroborate earlier studies regarding the main research approach used in logistics. Published logistics research is hypothetico‐deductive, with a strong emphasis on using survey methods. Nevertheless, inductive as well as abductive research is gaining importance. However, most logistics articles do not explicitly discuss the research process, nor the approach used. Therefore, a call for more explicit statements of the research approach is suggested.

Research limitations/implications

The review of the articles is limited to three main journals in the field. A more comprehensive view of research approaches could be obtained by broadening the review to include also other types of research.

Practical implications

The paper provides a framework and guidelines to researchers for explicitly discussing the research approach used in logistics articles.

Originality/value

The paper provides an overview of the research approaches used in logistics research.

Details

International Journal of Physical Distribution & Logistics Management, vol. 36 no. 5
Type: Research Article
ISSN: 0960-0035

Keywords

Book part
Publication date: 13 April 2022

Kadir Çakar

This chapter discusses the use of qualitative content analysis in the field of hospitality and tourism. The primary objective of this chapter is to draw attention to the use of a…

Abstract

This chapter discusses the use of qualitative content analysis in the field of hospitality and tourism. The primary objective of this chapter is to draw attention to the use of a content analysis approach for the treatment of data. As a further objective, the chapter contributes to current knowledge by underscoring a qualitative content analysis approach that would be of benefit to hospitality and tourism scholars. Overall, the chapter serves to inform hospitality and tourism scholars of how to increase the trustworthiness of qualitative content analysis approaches, which is seen as one of the most crucial impediments to its use.

Abstract

Details

Qualitative Research in the Study of Leadership
Type: Book
ISBN: 978-1-78560-651-9

11 – 20 of over 134000