This paper reports on how qualitative research was conducted with the aim to find out factors for the implementation of biometric authentication in m-government security. It outlines the application of grounded theory methodology for the purpose of developing a substantive theory towards implementation of security in this developing area. The investigation in this paper is a part of ongoing PhD research. Data for this investigation includes users', service providers', and network operators' concerns and perceptions regarding the application of biometric authentication into mobile devices for government services in the Kingdom of Saudi Arabia. This paper justifies the use of grounded theory in this study and discusses the analysis process. It concludes by presenting the emerging categories with their relationships that stemmed from the theory generation process which specify the factors influencing the successful implementation of biometric authentication in m-government security.