Figure 3.
The figure titled "Selective coding procedure (exemplification)" presents a table summarising the selective coding results for the core phenomenon: IFRS/SNC's Commitment. The table includes two vertical categories— "IFRS/SNC's in country adequacy" and "IFRS's operational effects"—which are cross tabulated with three horizontal columns representing levels of institutionalisation: High, Medium, and Low. The top row features a merged cell spanning all columns to indicate the central phenomenon. Each intersecting cell contains coded data reflecting the relationship between the category and its institutionalisation level. The matrix structure allows for systematic comparison, with a consistent layout and no repeated headers or formatting irregularities.

Selective coding procedure (exemplification)

Source: Authors’ own work

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