MORAES, Roque. Análise de conteúdo. Revista Educação, Porto Alegre, v. 22, n. 37, p. 7-32, 1999. O presente artigo propõe-se a apresentar uma metodologia de análise de dados qualitativos, geralmente denominada análise de conteúdo.
O objetivo deste texto é o de sistematizar e oferecer um conjunto de orientações práticas sobre a técnica da Análise de Conteúdo, elemento importante do conjunto das metodologias de investigação social.
Este documento, embora aplicado à investigação em matérias como a Contabilidade, está recheado de conceitos e linhas de atuação importantes para o desenvolvimento de uma investigação.
O texto clarifica como o pesquisador deverá planejar e explicar as principais operações que vai usar para analisar os dados que obteve, a fim de atingir os objetivos da pesquisa. Assim, facilita decidir como será feita a análise dos dados, a fim de verificar cada hipótese da pesquisa.
efore presenting MAYRING's qualitative content analysis, a short overview of the basic assumptions and definitions of qualitative
research will be given.
"word qualitative implies an emphasis on the qualities of entities and on processes and meanings that are not experimentally examined or measured
(if measured at all) in terms of quantity, amount, intensity, or frequency"
4.2.2 Philipp MAYRING's approach
short introduction to the main points of MAYRING's qualitative content analysis. Its development (Section
4.2.2.1), basic ideas (Section 4.2.2.2), procedures (Section 4.2.2.3) and quality criteria
following definition of qualitative content analysis: "an approach
of empirical, methodological [sic!] controlled analysis of texts within their context of communication, following content
analytical rules and step by step models, without rash quantification"
the strength of qualitative content analysis is that it is strictly controlled methodologically and that the material
is analyzed step-by-step. Central to it is a category system which is developed right on the material employing a theory-guided
procedure
we said that qualitative content analysis aims to preserve the advantages of quantitative content analysis but at
the same time apply a more qualitative text interpretation (see Section 4.2.2.1). MAYRING (2003, pp.42-46) emphasizes the
following central points:
MAYRING has developed a sequential model of qualitative content
analysis and puts forward three distinct analytical procedures which may be carried out either independently or in combination,
depending on the particular research question
4.2.2.3 Method and procedures
Obviously, the central part of the process—structuring—is derived from classical content analysis, because here, too, units
of coding and evaluation are set up and arranged in a schema of categories
Figure 1 shows the basic proceeding of qualitative content analysis from the initial theory to the final analysis and interpretation.
Going into greater detail, this process of MAYRING's qualitative content analysis can also be divided into nine different
stages