Climate Change Performance Measurement, Control and Accountability in English Local Authority Areas
Climate Change Performance Measurement, Control and Accountability in English Local Authority Areas
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英国地方当局地区的气候变化绩效衡量、控制和问责
DOI：
10.1080/0969160x.2013.766419
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发表时间：
2013
影响因子：
--
通讯作者：
Ericka Costa
中科院分区：
文献类型：
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作者：
Ericka Costa
大量使用内容分析的SEA论文也倾向于忽视主流文献。后一种文献是整齐地介绍和总结在本文中，越来越多的关注，发展非财务披露的年度报告被视为一个过程的一部分，提高报告质量的投资者。本文的导言部分围绕两种方法审查了获取披露的方法：他们称之为“主观分析师披露质量排名”和“研究人员构建的披露指数，其中披露的数量被用作披露质量的代理”（第207页，重点是后加的）。这些后者，然后分裂之间的“半客观的方法”，它再次分裂（有用）为“部分”形式的内容分析;整体形式的内容分析（使用整个文本）和文本分析，包括可读性研究和语言分析。然后，在这些标题下的方法和一些相关的文献进行审查。该文件的核心是一个更详细，更严格的（和机械化）的方法，这一过程中使用的软件包NUD的EQUIPIST报告。以一种清晰和简洁的方式，他们开发的方法和程序，他们采用来获得自己的数据是仔细阐述沿着的提示和指导的方式，使这一进程更容易和更可靠。鉴于SEA中内容分析的普遍性，我们可能是时候超越Milne和Adler（1999）了，这篇论文可能会帮助我们做到这一点。
quitous SEA papers using content analysis tend to ignore the mainstream literature as well. This latter literature is neatly introduced and summarised in this paper where the increasing concern to develop non-financial disclosure in annual reports is seen as part of a process of increasing reporting quality to investors. The introductory sections of the paper review ways of capturing disclosure around two approaches: what they call ‘subjective analysts disclosure quality rankings’ and ‘researcher constructed disclosure indices where the amount of disclosure is used as a proxy for disclosure quality’ (p. 207, emphasis added). These latter it then splits between ‘semi-objective approaches’ which it again splits (usefully) into ‘partial’ forms of content analysis; holistic forms of content analysis (which use the whole text) and textual analysis comprising readability studies and linguistic analysis. The methods and some of the associated literature are then reviewed under these headings. The core of the paper is a report on a more detailed and rigorous (and mechanised) approach to this process using the software package NUD∗IST. In a clear and concise manner, the method they develop and the procedures they employ to derive their own data is articulated carefully along with tips and guidance on the ways to make the process easier and more reliable. Given the ubiquity of content analysis in SEA, it may be about time we went beyond Milne and Adler (1999) and this paper is one which might just help us do it.