Abstract: | This paper addresses some methodological and theoretical issues of the role that concepts and conceptualization play in the process of analysing qualitative data. Studying children as research subjects, and reflecting upon their movement and relational dynamics in day‐care institutions in Norway, led to a critical consideration of the process of conceptualization and the concepts themselves. It is argued that reflexivity and a dialectical relationship between empirical data, theory and relevant literature are vital components in this process. This is illustrated and discussed in relation to two main approaches of analysing empirical data: a top–down approach, where established theoretical concepts are applied; and a bottom–up approach, where theoretical concepts grounded in empirical data are generated. Two concepts from ethnographic research in day‐care centres are introduced to illustrate both approaches and to illustrate the effort of avoiding adult‐centricism. |