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

Ladder of analytical abstraction: a constructive map for data analysis a case of voluntary... 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/approachThe 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.FindingsThe 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/implicationsThe study will guide researchers in the use of Carney’s ladder of analytical abstraction in analysing qualitative data.Practical implicationsThis 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/valueSome 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Qualitative Research in Accounting & Management Emerald Publishing

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

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Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
1176-6093
eISSN
1176-6093
DOI
10.1108/qram-05-2021-0098
Publisher site
See Article on Publisher Site

Abstract

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/approachThe 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.FindingsThe 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/implicationsThe study will guide researchers in the use of Carney’s ladder of analytical abstraction in analysing qualitative data.Practical implicationsThis 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/valueSome 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.

Journal

Qualitative Research in Accounting & Management – Emerald Publishing

Published: May 4, 2023

Keywords: Qualitative; Data analysis; Inductive; Ladder of analytical abstraction; Sustainability; Human capital reporting

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