ABSTRACT
This chapter focuses on the processes of coding, rather than theory-building, but it should be recognized that no such neat distinction exists in the 'real world' of analyzing qualitative data. For example, writing a short note or memo defining a codeword often involves some speculation which is close to theorizing, and the very organization of categories within a program such as Nudist into hierarchical 'tree' structures implies a theoretical relationship between them. The chapter considers the relationship between codes, categories, and meaning. Codes and categories are often used as though they are interchangeable concepts, and as though they both refer to the meaning the researcher has perceived in the data. The process of coding requires, however, a well-developed facility for relating the code to the text segments which support it. The danger is that a code may become reified, in the sense that it begins to be mistaken as implying a direct relationship with the factual content of the data.
