In qualitative research, coding is the process of extracting topical and thematic content from your qualitative data, usually passages of text. Conceptually, coding can be broken down into three parts (see: Andrasik, Frey, and Endeshaw, n.d.):
There are two primary approaches to qualitative coding: deductive coding and inductive coding.
In practice, deductive and inductive coding are commonly used together. It is usually beneficial to have a limited list of hypothesized codes drawn from theory or the literature, but then refining these codes–and discovering and creating new ones–through the data analysis process.
See also Gibbs' Videos, especially 4 Stages of Qualitative Analysis & Thematic Coding
He also has many videos on Grounded Theory.
Especially Ch 3 & 7, which are applicable even if you do not use software.
See also Christina Silvers' "Five Level QDA Method" books for NVivo, MAXQDA, and Atlas.ti (with videos)
Not available online, considered essential reading on analytic memos in coding.
Although the software-based blogs do cover topics of interest to those using it, they also discuss many methodological issues and software ideas that can be implemented in any full-featured software.
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