Table 1.

Summary of the links between codes, themes and interpretation

InterpretationThemesCodes
Methods need to be clear and reliable, consistent and easy to applyClarityAsks for clarity on calculations
Communicates unfamiliarity with measurement or index
Communicates unfamiliarity with terminology
Conveys the barrier of terminology
Demonstrates unfamiliarity with NCA
Expresses need for clarity on measurement methodology
Expresses the need for simplicity
States the need for a story in accounting
States the requirement for explanations and context for data
Methods need to resist manipulation and be affordable, with farmers supported by expertsMeasurement and assessmentAsks about who provides the assessments and data
Brings to light the challenge of data distortion and fraud
Conveys the financial challenge for farmers to assess farms frequently
Demonstrates how you could value agricultural assets
Expresses doubt about how to value certain agricultural assets
Expresses the challenge of measuring natural capital
Expresses the need for training
Indicates the need for re-evaluations of natural capital
Queries the future-proofing of natural capital accounting
Methods need to support different objectives and provide value to usersMotivation and reasonDemonstrates the need for financial incentives
Exemplifies the need for NCA data to make it effective
Expresses the desire for financial context to data
Indicates the need for motivation or reason to use NCA
Queries the importance and context of data
Results need to be useful in a range of contextsStandardisationCommunicates the usefulness of standardising measurements and assessments
Expresses desire for standardisation of measurement
Queries consistency of price
States the usefulness of standardising assumptions

Note:

NCA = natural capital accounting

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