 The process generally involves identifying themes from the existing codes, reducing the themes to a manageable number, creating hierarchies within the themes and then linking themes together through theoretical modeling.Creating memos during the coding process is integral to both grounded and a priori coding approaches.Qualitative research is inherently reflexive; as the researcher delves deeper into their subject, it is important to chronicle their own thought processes through reflective or methodological memos, as doing so may highlight their own subjective interpretations of data  It is crucial to begin memoing at the onset of research.