During this step , to further confirm dependability of the coding process , we also conducted a coding reliability check ( Boyatzis , 1998;Miles et al . , 2020 ) . After data from all firms were coded , we selected a sample of 178 representative codes and terms ( ~ 17 % of the total number of coded passages and terms ) for the reliability check . One researcher who had collected data , but not conducted the coding was provided with a list of agreed - upon operational definitions , the list of codes , coding rules , and the coded passages . The researcher reviewed each of the coded passages and the team discussed each coded passage or term that lacked intercoder agreement ( 17 of 178 passages and terms ) . After discussion primarily surrounding study and supply chain context , and coding adjustment of the passages or terms in question , the team reached an agreement on 100 % of the coded passages and terms ( Braun & Clarke , 2006;Windscheid et al . , 2018 ) .