Data collection

Regarding the descriptive nature of a study Gay, et al. (2006:122) define data as the pieces of information that the researcher collects and uses to examine the research topic. To understand the importance of data in a qualitative study, Hofstee (2006:117) indicates that the data should convince the readers about the quantity

103

and quality of information used to draw the research conclusions. Data in a qualitative study are encountered through concepts, theories, personal interviews, focus groups and observation (Hancock, 1998).

4.3.3.1 Selection of participants

Sampling, in the context of a qualitative study, is the process of selecting a small number of individuals for a study, in such a way that the individuals chosen will be able to help the researcher understand the phenomenon under investigation (Gay, et al. 2006:113).

In this study, key customers of the IAF from the National Treasury organisational structure were selected to participate in the research. In an attempt to achieve this objective, a combination of purposive and snowball sampling was considered to select the participants. The rationale for using both types of non-probability sampling was to obtain rich data, so that the perceptions of IAF key customers can be understood in the context of how they feel about the work performed by the IAF in the National Treasury. Non-probability sampling refers to any procedure in which elements have an unequal chance of being included (Dane, 2011:121). Hence, the IAF’s key customers within the National Treasury who did not have significant dealings with the IAF did not have an equal chance of being selected.

 Purposive sampling

Purposive sampling is a technique, often used in qualitative research, in which the number of people interviewed is less important than the criteria used to select the participants (Wilmot, 2005:3). Dane (2011:122) explains purposive sampling as a set of procedures directed towards obtaining a certain type of element. In purposive sampling, the researcher believes that the phenomenon being researched and the characteristics of the individuals selected to participate in the study are meaningfully linked, and that they could therefore provide appropriately rich information. It is appropriate to select a sample on the basis of knowledge of a population, its elements and the purpose of the study when the knowledge which is relevant to the purpose of the study is unequally distributed among the elements of the population

104

and thus is unlikely to be fully uncovered by a random sampling method (Babbie, 2010:193).

Typically, purposive sampling is a type of sampling that selects specific individuals or groups according to whether they match the sampling criteria of the study (Draper, 2009:28). In this study, purposive sampling was used to select participants who were able to provide information on the perceptions of key IAF customers.

 Snowball sampling

The snowball sampling method provides flexible sampling criteria which allow the researcher to interview additional participants, not identified at the outset of the study, who are subsequently discovered to be knowledgeable about the subject under investigation. Babbie (2010:193) and De Vos, et al. (2005:203) further suggest that researchers should use snowball sampling to collect data from the participants initially identified, and then to ask those participants to assist the researcher to locate other participants who may also have knowledge of the subject in question.

4.3.3.2 Participants targeted

In determining the sample size Gay, et al. (2006:115) indicate that there are no hard- and-fast rules about the correct number of participants in a qualitative study. The following criteria were used when selecting who should initially participate in this case study:

 AC: the chairperson and any member mandated to oversee the work of the IAF in the National Treasury

 Executive and senior managers: any individual with responsibility for ensuring that the management in the National Treasury is functioning in the context of the PFMA

105

 Programme and operating managers: any individual with a delegated responsibility from executive and senior managers in the National Treasury

 External auditors: employees of the Auditor General South Africa (AGSA) directly involved in the audit in the National Treasury and mandated to perform the attest function in relation to public funds

As explained in the preceding sections, this study investigates the key customers’ perceptions of the work performed by the IAF in National Treasury. The customers and key customers of the IAF in the public sector were identified in chapter 2. Key customers were selected to participate in the study because they are able to exercise decision-making powers on the implementation of National Treasury IAF’s recommendations (see definition of key IAF customers in chapter 1, section 1.8). Operating employees, discussed in chapter 3, section 3.4.5 as customers of the IAF, do not meet the aforementioned definition of key customers and were thus not included in the study.

Regarding the sampling rationale detailed above, Patton (2002:246) indicates that sample size is, like any other aspect of research, subject to peer review, consensual validation, and judgement. It is therefore crucial that the sampling procedures and decisions should be fully described, explained, and justified, so that users and peer reviewers have an appropriate context for judging the sample (Patton, 2002:246). To ensure such transparency, the category and number of participants in the study are listed in table 4.1.

Table 4.1: Category and number of participants Category of participants: key IAF

customers

Number of participants in the study

AC 2

Executive and senior managers 3

Programme and operating managers 3

External auditors 2

106 4.3.3.3 Data saturation

Data saturation is applicable to various situations, including in interviews with participants, in the outcome of sampling methods, or in the selection of participants. According to Gay, et al. (2006:115) data are saturated when the data the participants are providing have already been heard or captured, under which circumstances the researcher may then choose to stop the interviews. This study used semi-structured interviews, limited to a maximum duration of 45 minutes, to collect data from the participants. In each of the ten interviews, participants began repeating information before the 45 minute limit was reached. In each instance this repetition led the researcher to refrain from extending the interviews beyond the maximum duration.

In any qualitative study, the onus is on the researcher to defend his or her sampling strategies as reasonable for the purpose of the study (Sandelowski, 2000:338). According to Guba (as cited by Hoepfl, 1997:55), qualitative researchers have to adhere to a number of strict guidelines in order to stop selecting participants when the sampling is moving beyond the boundaries of the research. Hoepfl (1997:55) further states that the researcher’s decision to stop sampling in a qualitative research study should be in response to having reconsidered the research goals, the need to achieve depth through triangulation of data sources, and the possibility of greater breadth through the examination of a variety of sampling units.

In this study, the researcher considered both purposive and snowball sampling when selecting the participants. Regarding purposive sampling, initially ten participants were selected and, as data had reached saturation after these interviews had been conducted, no snowball sampling was forthcoming. The researcher deemed information from an interview to be saturated when no new information emerged during the course of the interview that could be used to build on the research themes or be related to the literature review.