MaxQDA提到我们不是要一味追求编码的一致性水平（%），而是找出为什么两个人对同一段话的编码会有不同，然后不断提高编码的质量。

该指标的计算公式为Percentage of Agreement = # of agreements / (# of agreements + # of non-agreements)​

The Intercoder Reliability Problem in Qualitative Research

It is always the goal of qualitative analysts to achieve as high a level of agreement as possible between independent coders. It is not, however, focused on getting to a standard coefficient that is statistically necessary as in quantitative research. Rather, the focus is on a practical improvement of the coding quality. For this reason, one doesn’t focus on the coefficient or percentage of agreement. Instead, qualitative researchers want to address and edit the coded segments that do not agree, so that they can move on with more accurately coded material.

The Intercoder Agreement tool is set up