Strengthening the validity and reliability of the focus group as a method in tax research

Mangioni, V; McKerchar, M

Strengthening the validity and reliability of the focus group as a method in tax research

Mangioni, V

McKerchar, M

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Publication Type:: Journal Article
Citation:: eJournal of Tax Research, 2013, 11 (2), pp. 176 - 190
Issue Date:: 2013-12-01

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Field	Value	Language
dc.contributor.author	Mangioni, V https://orcid.org/0000-0003-0367-2171	en_US
dc.contributor.author	McKerchar, M	en_US
dc.date.issued	2013-12-01	en_US
dc.identifier.citation	eJournal of Tax Research, 2013, 11 (2), pp. 176 - 190	en_US
dc.identifier.uri	http://hdl.handle.net/10453/26876
dc.description.abstract	Contemporary tax research appears to be becoming increasingly multi-disciplinary and using mixed methodologies as researchers seek deeper understandings and thereby more critically 'real' solutions to research problems. This article provides a detailed discussion and demonstration of how analytical tools more commonly associated with quantitative research can be successfully applied to qualitative data (collected by either quantitative or qualitative methods). The demonstration herein is based on data collected by two focus groups conducted as part of a broader study into determining the value of land for the purposes of taxation. It is argued that the techniques used herein, including data coding focused not only on themes, but on points of agreement and disagreement, and considered weighting of data can allow qualitative researchers to strengthen the (construct and internal) validity and reliability of their findings without compromising the richness of the understandings gained. © School of Taxation and Business Law (Atax), Australian School of Business The University of New South Wales.	en_US
dc.relation.ispartof	eJournal of Tax Research	en_US
dc.title	Strengthening the validity and reliability of the focus group as a method in tax research	en_US
dc.type	Journal Article
utslib.citation.volume	2	en_US
utslib.citation.volume	11	en_US
utslib.for	1202 Building	en_US
utslib.for	1501 Accounting, Auditing and Accountability	en_US
utslib.for	1801 Law	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Design, Architecture and Building
pubs.organisational-group	/University of Technology Sydney/Strength - CCDP - Contemporary Design Practice
utslib.copyright.status	closed_access
pubs.issue	2	en_US
pubs.publication-status	Published	en_US
pubs.volume	11	en_US

Abstract:

Contemporary tax research appears to be becoming increasingly multi-disciplinary and using mixed methodologies as researchers seek deeper understandings and thereby more critically 'real' solutions to research problems. This article provides a detailed discussion and demonstration of how analytical tools more commonly associated with quantitative research can be successfully applied to qualitative data (collected by either quantitative or qualitative methods). The demonstration herein is based on data collected by two focus groups conducted as part of a broader study into determining the value of land for the purposes of taxation. It is argued that the techniques used herein, including data coding focused not only on themes, but on points of agreement and disagreement, and considered weighting of data can allow qualitative researchers to strengthen the (construct and internal) validity and reliability of their findings without compromising the richness of the understandings gained. © School of Taxation and Business Law (Atax), Australian School of Business The University of New South Wales.

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http://hdl.handle.net/10453/26876