Ladder of analytical abstraction: a constructive map for data analysis a case of voluntary reporting of human capital

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dc.contributor.authorPerera A
dc.contributor.authorRainsbury L
dc.date.accessioned2023-04-28T02:27:59Z
dc.date.available2023-01-01
dc.date.available2023-04-28T02:27:59Z
dc.date.issued4/05/2023
dc.description.abstractPurpose: This study aims to demonstrate how Carney’s ladder of analytical abstraction is used to examine the motivations of banks for reporting human capital (HC) information. Design/methodology/approach: The authors use semi-structured interviews of senior bank employees at eight large New Zealand banks. They analyse the managers’ views using a constructive mapping of responses applying Carney’s ladder of analytical abstraction. The findings are interpreted from a stakeholder theory perspective. Findings: The authors find that the New Zealand banks report on HC to manage reputation, strengthen employee relationships and achieve competitive advantages. The results suggest that banks engage in opportunistic reporting to distract external stakeholders while advancing their interests. Research limitations/implications: The study will guide researchers in the use of Carney’s ladder of analytical abstraction in analysing qualitative data. Practical implications: This study provides insights for businesses to improve the consistency and quality of HC reporting and ensure that the information needs of broader stakeholder groups are met. Originality/value: Some previous voluntary reporting studies analyse their data using inductive analysis. The authors use Carney’s ladder of analytical abstraction as a framework to guide our inductive analysis.
dc.description.publication-statusPublished
dc.identifier.citationQualitative Research in Accounting and Management, 2023
dc.identifier.doi10.1108/QRAM-05-2021-0098
dc.identifier.elements-id461083
dc.identifier.harvestedMassey_Dark
dc.identifier.issn1176-6093
dc.identifier.urihttps://hdl.handle.net/10179/18233
dc.relation.isPartOfQualitative Research in Accounting and Management
dc.subject.anzsrc1501 Accounting, Auditing and Accountability
dc.titleLadder of analytical abstraction: a constructive map for data analysis a case of voluntary reporting of human capital
dc.typeJournal article
pubs.notesNot known
pubs.organisational-group/Massey University
pubs.organisational-group/Massey University/Massey Business School
pubs.organisational-group/Massey University/Massey Business School/School of Accountancy
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