This paper reports on a grounded theory to study into software developers’ use of software development process in actual practice in the specific context of very small companies. This study was conducted in three very small software product companies located in Ecuador. The data collection was based on semi-structured qualitative interviews with software project managers, focus group with software developers and was supplemented by literature and documents studies. We interviewed two types of participants (managers and developers), so as to ensure that we elicited a holistic perspective of how they approached the software development process in actual practice. The goal was to study what practices are actually used and their opinion and att...