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Public Financial Management for PRSP - Deutsches Institut für ...

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<strong>Public</strong> <strong>Financial</strong> <strong>Management</strong> <strong>for</strong> <strong>PRSP</strong> Implementation in Malawi<br />

son conducted the interview, the other person took extensive notes. Based on<br />

these notes an electronic transcript has been produced as soon after the interview<br />

as possible. For minimising mistakes the person who conducted the<br />

interview cross-checked the transcript and if necessary, added in<strong>for</strong>mation.<br />

Official documents as well as academic, policy and ‘grey’ literature are used<br />

as the second source of data. These documents were reviewed and analysed.<br />

Non-participatory observations and in<strong>for</strong>mal conversations complement the<br />

data gained through interviews and documents. Although these methods have<br />

only been used to a limited extent, they provided valuable in<strong>for</strong>mation that<br />

could not have been gained otherwise. Observation reports and conversation<br />

transcripts were produced on every event.<br />

Interview partners as well as the documents come from various contexts,<br />

among them politicians and administrative personnel at various government<br />

levels, staff of multi- and bilateral donor agencies, Non-Governmental Organisations<br />

(NGOs), the media, traditional authorities and ordinary citizens<br />

(see Annex 2 <strong>for</strong> a list of people interviewed). Research was conducted in<br />

close coordination with the Malawian counterpart organisation, the National<br />

Local Government Finance Committee (NLGFC) as well as GTZ experts<br />

based in Germany and Malawi. Both, NLGFC and GTZ have been very supportive<br />

by introducing the research team to various actors as well as arranging<br />

contacts and appointments.<br />

Methods of qualitative data analysis<br />

The data was analysed qualitatively using theoretical coding and triangulation<br />

techniques (see Box A1). For coding and organising the large amounts of<br />

data collected, the research team used the software Atlas/ti ® <strong>for</strong> qualitative<br />

data analysis, which is based on the coding principles of grounded theory.<br />

Atlas/ti ® allows attaching analytical codes that have been developed according<br />

to the phenomena that occur in the text to these text segments. The process<br />

of coding is already the first step of the analysis. The research team<br />

started by coding transcripts together, then split into groups of two or three<br />

and later also coded transcripts individually.<br />

German Development <strong>Institut</strong>e 163

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