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Keywords: Ladder of analytical abstraction
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Journal Articles
Ladder of analytical abstraction: a constructive map for data analysis a case of voluntary reporting of human capital
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Qualitative Research in Accounting & Management (2023) 20 (3): 398–420.
Published: 18 April 2023
...Ahesha Perera; Liz Rainsbury Purpose 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...
