Table 1 Summary of code set from first... | Emerald Publishing

Table 1

Summary of code set from first and second rounds of coding

First level code	Second-level codes	Third-level codes
TDR Value	Internal Benefits	Additional Accountability
		Create Documentation
		Create Shared Understanding
	External Benefits	Communication to Stakeholders
		Competitive Advantage
		Leadership as Early Adopters
	Ambivalence	n/a
	Costs/Negative Attitudes	Certification Not Meaningful
		Costs Outweigh Benefits
		Problems with Implementation

First level code	Second-level codes	Third-level codes
TDR Value	Internal Benefits	Additional Accountability
		Create Documentation
		Create Shared Understanding
	External Benefits	Communication to Stakeholders
		Competitive Advantage
		Leadership as Early Adopters
	Ambivalence	n/a
	Costs/Negative Attitudes	Certification Not Meaningful
		Costs Outweigh Benefits
		Problems with Implementation