Business Law and Taxation

1. Business Law and Taxation Research Committee Workshop Qualitative Research Methods

2. Developing an analytical Framework • Why develop an analytical framework ? • Overview: what is the nature and extent of the problem? • Overview: what are the causes of the problem? • What are the basic questions that frame the problem? • What type of theory and methodology can answer the basic questions?

3. Framing the research problem • Socio-legal problems are multi-dimensional/ complex. • Theoretical frameworks identify central issues and acts as guides to find the most relevant data. • The framework needs to be broad enough to cover the relevant actors and selected social problems. • The project should build up from empirical data an accurate and comprehensive picture of the problem.

4. Selecting a theory • Theories give researchers different “lenses” • Core question is what assumptions should guide the inquiry? •  Different assumptions are appropriate for different fields of inquiry. • Law behaves according to doctrinal rules is appropriate for western court –based studies. • Law is interpreted according to different cognitive frameworks is appropriate for examining the limits to doctrinal rules.

5. Theories act as analytical tools • Theory selection should begin with identifying the problem and goals. • Three main factors guide the selection : • Logical and internally consistency • Relevance to subject matter • Does theory generate useful insights? • Theory should be consistently tested in the field • Theory, methodology and practice converge

6. Structural versus cultural analysis • Structural analysis examines the macro institutions that shape behaviour such as laws, state agencies. • It focuses on external factors such as laws, the capacity of state officials, corruption etc. • Cultural analysis examines at a micro-level how traditions, customs and patterns of thoughts shape the way people understand the world around them. • It focuses on what people and communities think about land disputes. • It values what both state and non-state communities think.

7. Bridging structure and culture • Discourse theory • Systems theory • Pierre Bourdieu • Social psychology • Behavioural economics • New Institutional Economics etc

8. Finding the research focus? • If the objectives are clear than the study design flows relatively easily. • Projects that begin with vague objectives hit problems such as inappropriate methods, not collecting the important data and papers that lack a clear focus. • Is the project feasible? • Does it investigate a meaningful social problem?

9. Determining the scope of the project • Who are the parties? • When and where does the problem occur? • What types of problems occur? • Why do the problems occur?

10. Methodologies • Secondary sources • Participant-Observation • Interviewing • Mapping • Document Analysis

11. Selecting a research method • Does the research need to gauge subjective cognitive beliefs and feelings? [Note the link to social constructionist theory] • Can a quantitative study that uses proxies to measure law/regulation capture reality? • Is there sufficient information to identify proxies? • If not then the study needs to use qualitative case studies.

12. Research checklist

13. Selecting interview techniques • What are the research objectives? • What type of data is needed for analysis? • What is the available budget and time scale?

14. Qualitative researchStructured interviews • Closed questions • Pre-set questions • Pre-coding of answers • Quantitative analysis possible • Easy to maintain control of the interviews across different sites. • Difficult to gain detailed knowledge about subjective information such as feelings and beliefs.

15. Semi-structured interviews • Closed and open questions • Some pre-set questions • Pre-coding of some answers • Some limited quantitative analysis is possible • Good interviewing skills and knowledge of the project design are required to maintain control of interview • Need framing questions to ensure consistency across interview sites.

16. Unstructured interviewsEthnographic research • Open questions • Pre-set opening question or area of investigation • Little or no pre-coding possible • Quantitative analysis not possible • Participant observation • Good interviewing skills required to maintain control of the interview s and consistency across sites

17. Project sampling • Probability sampling selects a group from the population. • Need to have a comprehensive list of this population (a sample frame). Compatible with statistical analysis. • Non-probability sampling is used where the population is unknown (no sample frame) • Case study is required where interconnections between interviews are an advantage and do not introduce bias. • Limited statistical analysis suitable for semi-structured or unstructured interviews

18. Sample size and location • The larger the sample the better • Minimum 3 people to accurately describe a regulatory group • This number allows for cross-checking (triangulation of data) • Can run focus group to check information. • Location is generally on site of research problem

19. Designing research questions • Open or closed questions? • Open questions provide the detail needed to map subjective attitudes and emotions. • Open questions can only be answered with some supporting explanation. • Closed questions require a simple, usually one worded response such as yes or no. • They do not allow the respondent to expand upon their answer or to explain why they made that choice.

20. Introduction questions • Relax the interviewee • Allow the interviewee to tell a story. • Later questions can clarify and following up on interesting points • Try opening with: • 'Can you tell me about....' • 'Could you describe in as much detail as possible.....

21. Follow up questions • Follow up questions extend the interviewee's answers to previous questions. • 'could you expand on that point.' • 'You mentioned that....how did you feel about it.' • Probing questions • 'Do you have further examples of this?' • 'Could you say something more about that.' • 'Have you experienced this yourself?‘ • What lead to that?

22. Scoping questions • Identify communities of like- minded people • Determine the community’s coherence (what is the level of agreement with core ideas?) • Are there generational differences and continuities within the community? • Do most community members explain the origin and reasons for the problem in the same way? • Do most community members tell similar stories about the community and the problem?

23. Example: Direct questions to identify a village community • What are the origins of the people living in the village • Are there spiritual connections to place, family altars, rituals etc? • How strong are the clan connections? • Is the community bound by a common identity? • What is considered fair access to residential/ rural land? • How have ideas about land changed over time?

24. Field study designThe interviewer is the research instrument • The interviewer needs a good knowledge of the subject. • They need to know how to interpret interviewee's answers and if necessary how to follow up on them. • The interview is a social interaction and a specific form of conversation. • The interviewer and interviewee will influence each other. • This interaction is crucial to the success of your interview.

25. Minimize impact on informants

26. Guidelines for Qualitative- Fieldwork • Select one role and use it consistently. • Proceed slowly. • Assume the role of a student wanting to learn more about a subject where the interviewees are the experts. • Maintain neutrality by not conveying to the interviewee what may be the “correct” answer. • Pre-test questions to make sure they are understandable and relevant. • Use simple, clean, and jargon-free language. • Phrase questions positively.

27. Tips for interviewing • Avoid embarrassing or awkward questions • Avoid jumping from one subject to another • Don't be satisfied with mono-syllabic answers: use probes and prompts • Don’t teach or counsel interviewees • Don’t present personal opinions • Avoid leading questions

28. Active listening • Pay attention not only to the words being said but also to the tone and emphasis. • Pick up new or significant themes contained within your interviewee's response. • Actively listen to answers do not switch off as soon as people start talking.

29. Transcribing interviews • It is important to record passages that directly quote interviewees on key points. • This provides an idea of the way that interviewees express themselves. • Coding is useful to standardise transcriptions. • Begin transcript by summarizing ideas and themes

30. Analysing qualitative interview data • To standardise the data need a pre-determine analytical framework: • Describe or compare, explain or perhaps predict using these results? • Examine the interviewees' beliefs and feelings as well as their behaviour and actions. • How do the different field sites fit into the overall project? • How will the data be presented to write a comprehensive paper that answers the core research questions? • Will basic quantitative data be presented such as the number interviewee who held a particular viewpoint?