Interpretation of data is at the core of qualitative research. In grounded theory research, the interpretation of data forms the crux of the empirical procedure. Interpretation of content serves to develop the theory as well as the foundation for collecting additional data and for deciding which cases to select next. To summarise, we can distinguish two basic strategies in working with texts. Coding the material has the purpose of categorising and theory development. The more or less strictly sequential analysis of the text aims at reconstructing the structure of the text and of the case.
