While there is a vast literature that considers the collection and analysis of qualitative data, there has been limited attention to audio transcription as part of this process. In this paper, I address this gap by discussing the main considerations, challenges and implications of audio transcription for qualitative research on the third sector. I present a framework for conducting audio transcription for researchers and transcribers, as well as recommendations for writing up transcription in qualitative research articles.

中文翻译：

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转录和定性方法：对第三部门研究的启示

虽然有大量文献考虑了定性数据的收集和分析，但作为此过程的一部分，对音频转录的关注有限。在本文中，我通过讨论音频转录对第三部门定性研究的主要考虑因素、挑战和影响来解决这一差距。我为研究人员和转录员提供了一个进行音频转录的框架，以及在定性研究文章中编写转录的建议。