Figure 2.
A flowchart presents four coding steps from raw data to themes in grounded theory analysis.The process starts with raw data containing participant quotes about data governance, S M E support, and cross-border regulatory issues. Next, open coding identifies concepts including P I I protection, criticality, essential functions, data management, compliance, and cross-border requirements. Then axial coding groups these concepts into categories including criticality of D G, support for S M E, and global and regulatory needs. Finally, themes emerge, including the importance of data governance and additional themes.

Sample coding showing progression from raw data to themes

Source: Authors’ own work

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