Content Analysis: A Methodology for Structuring and Analyzing Written Material

This transfer paper on content analysis describes how GAO can use this methodology in its audits and evaluations. It defines content analysis and details how to decide whether it is appropriate and, if so, how to develop an analysis plan. The paper also specifies how to code documents, analyze the data, and avoid pitfalls at each stage. Several software
packages useful ‘for GAO audits and evaluations are described.