The Analysis Process

As noted earlier, the analysis phase began by transcribing the seventy-nine interviews. Each transcript was assigned a unique respondent code to ensure anonymity. This step was taken to prevent attribution of executive comments, as well as to minimize potential researcher bias through giving greater weight to certain transcripts by virtue of the executive’s level, knowledge or position. A single, separate file was

maintained which linked these codes to individual executives. All research interviews were stored in secure locations, encrypted and password protected.

Within each case study, after an initial reading of the interviews, the first analysis step was the identification of topics. As noted by Radnor (2002), this stage is simply

designed to help group and ‘hold’ the data in a manageable manner and to provide a structure through which categories may be constructed. Within this research, the topics emerged through the preliminary reading of the interviews coupled with topics suggested by the original research objectives, question and sub-questions and the interview guide. Seven topics were initially identified (from the first case study analysis):

ƒ Results-based Management

ƒ Accountability

ƒ Public Value

ƒ Executive Motivation

ƒ Performance Management Systems

ƒ Managerial Flexibility

ƒ Other

The second step was the construction of categories within each topic. In constructing categories, the researcher considered both explicit topics, those directly emerging from interviews, as well as implicit topics constructed to bring together attitudes, perspectives and various relationships within each case study. During the subsequent stages, additions and deletions reflected a growing familiarity with the full data set. Choice of topics and category selection were aided by consultation with the research diary and additional material collected during the case studies. Mechanically, this step consisted of entering each topic at the top of a separate page and listing related categories. The topics and categories used are summarized in Appendix D.

After printing out a master paper copy of the interviews32, which included a computer generated line number reference, the third step was to code for content analysis. This was accomplished by reviewing each interview in turn and highlighting specific quotes considered to be of relevance to one or more topics and/or categories. To assist in the analysis, seven highlighter colours were used, one for each topic. In addition to highlighting interview transcripts, a reference code was written beside each identified section. The reference code consisted of a respondent code, a topic- category code and the computer generated line number. For example, SC-24 PM 138 would be the 24th interview in the Saskatchewan case study, Performance

Management category, located on line 138 of the transcript. The fourth step was to transcribe this reference code to one or more category sheets, generated in step two above. Thus, within each topic and category, all quotes of interest could be readily located within the data files. A sample extract from a coded transcript is included as Appendix E.

During these steps, additional topics were considered, although none were added. However, the Performance Management (PM) topic was discarded as few executives reported having access, or desiring access, to a PM system. It became a category within Results-based Management rather than a separate topic. Similarly, categories were added, merged or deleted as the analysis proceeded.

At this point in the analysis, a photocopy was made of the master copy of the

highlighted paper interviews, which now included the hand written reference codes.

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It should be noted that the use of computer software was considered, and actively examined. However, the researcher was simply more comfortable with a paper-based approach.

This step was critical in conducting subsequent secondary analysis of the data. Using the photocopy, the key quotes and extracts were then manually cut from these

interviews and physically inserted into one or more folders (additional copies were made when required). This was the fifth step. Topic folders were colour-coded, matching the highlighter colours), with an individual folder created for each category. It should be noted that sufficient interview text was included in each extract in order that the extracts be self-explanatory and make sense out of context.

The final, sixth step required repeated readings, examination and refinement of the analysis, leading to the generation of summary statements. These initial statements attempted to capture or summarize findings within categories, while giving a realistic appraisal of conflicting opinions and perceptions, and ensuring that observations were grounded in a sound interpretation of the empirical data. This required multiple readings of groupings of categories and topics to fully understand different subtleties of meaning and led to refinements of statements. This is the stage where Radnor (2002:88) suggests that the interpretive process takes over from the descriptive stage.

The refined statements formed the basis for an improved understanding and response to the research question, which will now be systematically presented in the remaining chapters of the thesis. In the following three findings chapters, specific research quotes were carefully selected to show a balanced view of the range of responses, to permit independent assessment of the findings. When expanded to cross-categories and cross-topic analysis, the improved understanding contributes to a theoretical explanation of the phenomena under study.

In concluding this section, it should be noted, as Radnor (2002) acknowledged, that while a systematic approach to interpretive research is helpful, it cannot in and of itself reveal findings or conclusions. It is limited to assisting the researcher extract the maximum value from the data through a thorough exploration of the material, which the researcher must then interpret. As the basis of interpretive research is the epistemological position that knowledge is socially constructed, and that we live in a world of multiply constructed realities, the researcher remains solely responsible for the creative and constructive intellectual process of making sense of this data and theorizing from it.