Qualitative data analysis is a critical phase in qualitative research. One of its cornerstones is the coding process. Deductive and inductive codes are generated for breadth and depth exploration of the research topics, respectively. Deductive coding bases on ‘a priori’ of codes to which segments of texts and transcripts are assigned. Inductive coding begins with data, making segments and categories, and generating relevant codes. It is concluded from this analysis that both the deductive and inductive coding often occurs in a qualitative data analysis process. Areas of further investigation are recommended.