This chapter initially introduces content analysis and elicits different approaches to content analysis. These include the distinctions based on qualitative and quantitative content analysis. It clarifies the differences between inductive and deductive content analysis. It then moves on to deductive content analysis. Through an example, this chapter explains how deductive content analysis is used to elicit different factors that affect job performance of call center workers. The steps of coding, grouping, abstraction, and model development are explained with excerpts from two interview transcripts. The interview transcripts that deal with developing a model for the factors that affect job performance of call center employees in India.