Table 6. Codebook for Document Analysis in a comparative GCC context

This codebook is designed to systematically guide the qualitative analysis of policy documents, government reports, and other written materials related to AI adoption in the Gulf Cooperation Council (GCC). It categorizes content into key themes, Post-NPM dimensions, AI strategies, institutional factors, country-specific contexts, and emerging opportunities and challenges. Each code includes a clear definition, inclusion/exclusion criteria, and example indicators, providing researchers with a framework to identify, interpret, and compare how formal and informal institutions, cultural values, and technological goals converge in AI-driven public sector reforms across the UAE and Kuwait.