Chapter 3: Method of Data Collection, Data Analysis and Findings (Layout)
3.0 Introduction
- Outlines the purpose of the chapter in relation to the research objectives.
- Confirms the study’s aim to evaluate CG, ICS, and fraud prevention in UK oil and gas.
- Justifies the use of a Systematic Literature Review (SLR) as a structured and credible method.
3.1 Method of Analysis
- Describes the SLR as a qualitative, evidence-based method.
- Highlights its suitability for analysing secondary data on governance and risk.
- Supports the approach with academic rationale from management research.
3.2 Search Strategy
- Databases used (e.g., Scopus, JSTOR, Google Scholar)
- Keywords and Boolean terms
- Inclusion and exclusion criteria
- Date range (2015–2024)
3.3 PRISMA Flow Diagram
- Visual breakdown of search and screening process
- Number of records found, screened, excluded, and included
3.4 Table of Findings
- Present summarised data in a structured table
- Include article title, year, authors, and key findings
- Drawn from Chapter 2 literature
3.5 Emergent Themes
- Theme 1: Structural Failures in Internal Controls – Lack of integration, weak audits, poor segregation
- Theme 2: Governance-Practice Gap – Symbolic compliance, CEO duality, passive boards
- Theme 3: Cultural Normalisation of Fraud – Bribery as routine, weak ethical culture, decision-making gaps
3.6 Conclusion
- Recap the methodology and findings
- Highlight how themes respond to research objectives
- Set up transition to Chapter 4 (Discussion)