Figure 1.
The diagram illustrates a framework labelled A C C As framework and T O E framework at the top, which directs downwards to a central box labelled coding agenda. From this centre, an arrow points to a table labelled codes. The table lists seven sequential items related to data analytics and business skills. These include data analytics and statistical models, knowledge of business, skills to control risks from emerging technologies, proficiency in the accounting profession, understanding insights from big data analytics, testing the quality and integrity of data, and skills to communicate with others. To the bottom left, a separate box labelled analysis or interpretation connects with an arrow to the coding agenda, showing a link between the codes and their analytical application. The layout conveys a hierarchical structure where frameworks lead into coding, which links to essential skills and analysis.Proceedings of qualitative content analysis
Source: Courtesy of Kohlbcher (2006) with slight modifications