The purposes of this study are: (1) to find out the entering decisions of the organic vegetable farms, (2) to understand the managerial ideology of the organic vegetable farms, and (3) to explore the possible relationship between entering decisions and managerial ideology for organic vegetable farms in Taiwan. The grounded theory has been applied to investigate both the decision motivation and the decision process of entering the organic vegetable porduction, and its managerial ideology. Based on the in-depth interview data of nine organic vegetable farms in the Northern Taiwan, the coding methods of the grounded theory are applied to conceptualize concepts and formulate related propositions. The findings indicate that the salient motivations of entering the production of organic vegetables include the concern about health, the consideration of profit, the care of farmland, the reaction of natural environment, and the reflection of personal network environment. In addition, the main decision criterion of entering the production of organic vegetables in terms of the production input factors consists of the ownership of farm, the environment of farm, capital, labor, the technology of organic farming, the markets of organic products, and the contact of agricultural extension education by which they have further been classified into five decision-process patterns. And, five managerial ideology types have been identified, including environment concerns, farm economy, organic products, lifestyles pursues, and farm operation improvements. It is also found that there are some relationships existing between entering motivation and managerial ideology of organic vegetable farms in Taiwan.