When several coders code the documents, then- consistency is important. If the coders differ substantially, then the results of the content analysis become questionable. Chapter 4 outlined steps for minimizing unreliability. Another important step is to assign selected documents to several coders at once so that estimates of reliability can be made (see appendix M).
Source: GAO (2013), Content Analysis: A Methodology for Structuring and Analyzing Written Material: PEMD-10.3.1, BiblioGov.