Grounded theory has been a cornerstone of qualitative research, valued for generating theory directly from data across disciplines such as sociology, management, education, and health sciences. Yet, the question of how theory is truly formed remains. This book challenges the traditional view of grounded theory as purely inductive, presenting it instead as Abductive Grounded Theory, where explanations emerge from surprising observations. It argues that grounded theory has always functioned abductively in practice. By reframing it as a logic of discovery, the book connects coding, comparison, and theoretical sampling into a unified process, offering doctoral researchers and scholars a deeper understanding of theory construction.