• a tool to interpret, analyze and classify qualitative data
• provides a consistent coding framework

How to create one

1. Review the data to identify key concepts
2. Identify codes based on patterns in data
3. Define each code — specify what it is and what it is not
4. Develop a coding hierarchy to express relationships
5. Review the data and assign codes
6. Refine based on coders' feedback and evolution of the research question

See also: Selective coding