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Sustainable Microfinance - Balanced Scorecard's added value for ...

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Figure 4.1: Step model of inductive category development (Mayring, 2000)<br />

!<br />

4.4.4 Step 4: Testing the Coding Scheme on a Sample of the Text<br />

To ensure clarity and consistency of the category definitions a sample of the data<br />

was coded. Doubts and problems concerning the definitions of categories, coding<br />

rules, or categorization of specific cases have been discussed with fellow students<br />

(Schilling, 2006). In line with the step model of inductive category development<br />

(Mayring, 2000) the iterative process of coding sample text, checking coding<br />

consistency, and revising coding rules has been carried out continuously until<br />

sufficient coding consistency was achieved (Weber, 1990).<br />

4.4.5 Step 5: Coding All the Text<br />

After sufficient consistency had been achieved, the coding rules were applied to the<br />

entire body of text. During the coding process, the coding has been checked<br />

repeatedly, to prevent ‘drifting into an particular sense of what the codes mean’<br />

(Schilling, 2006). Because coding proceeded while new data was continued to be<br />

collected, new themes and concepts continued to emerge.<br />

Elmar Hoogendoorn 48<br />

<strong>Sustainable</strong> <strong>Microfinance</strong>

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