Hello Jairo,

maybe have a look at Bellora, Günther (2013), drivers of innovation capital disclosure in intellectual capital statements, The British Accounting Review (45), p. 255-270. They evaluate the reliability and the validity of their study on a more detailed basis (including the application of criteria) on pages 261-262.

Best,

Tobias

Dear Jairo

See http://qhr.sagepub.com/content/15/9/1277   And read seminal work

Morgan, D.L., 1993. Qualitative content analysis: a guide to paths not taken. Qualitative health research 3, 112 - 121.

Inter-rater reliability might be what you are looking for, I am just not sure. I use QCA and inter-rater reliability. Be warned though, that language like 'reliability' and 'validity' will annoy many who operate in the qualitative space, so be sure to be clear where on the CA spectrum your research intends to sit.

http://qhr.sagepub.com/content/15/9/1277

I am very grateful to Dr Tuckett and Dr. Nell for their valuable recommendations and observations.

Krippendorff 's alpha and Cohen's kappa coefficient address the reliability of your coding (i.e., do two coders agree in their coding). For validity, you need to show that one variable is related to another in some predicted fashion. 

As a general discussion of qualitative content analysis, I like Mayring's book, which is available here:

https://www.researchgate.net/publication/266859800_Qualitative_content_analysis_-_theoretical_foundation_basic_procedures_and_software_solution

Book Qualitative content analysis - theoretical foundation, basic...

Dear Dr. Morgan:

I appreciate very much your recommendations given on qualitative content analysis.

Jairo Raúl Chacón

I've found the following article extremely helpful in discussions of reliability and validity in qualitative research. I hope it helps.

Shenton, A. K. (2004). "Strategies for ensuring trustworthiness in qualitative research projects." Education for Information 22: 63-75.