To illustrate the entire analysis process, within the interview transcripts, data specific to the “users must be included in the effort” was identified and coded during open coding; then the researchers constantly compared this code with other similar concepts and this has led to the development of a unique cluster, known as “formal and interactive user involvement”, and at the same time this particular or CSF was further categorized into organizational dimension. Eventually, the combination of all dimensions formed the conceptual framework of CSFs for implementation of BI systems. In short, the whole analysis process evolved from coding concepts to grouping concepts into dimensions and then to integrating dimensions into a conceptual framework of CSFs.