The chosen method for further analysis of data collected from the interviews is a qualitative approach of thematic analysis. Called ‘template analysis’, this method is based on the researcher’s ability to produce a “list of codes (‘template’) representing themes identified in their textual data” (King, 2004 in Cassell and Symon, 2004, p. 256). In this study, the template analysis allows the researcher to make interpretations by approaching the topic of overfunding from different perspectives and to provide rich descriptions of the findings. Another reason for using a template analysis is its flexibility “with fewer specified procedures, permitting researchers to tailor it to match their own requirements” (King, in Cassell and Symon, 2004, p.
