Data underlying the publication: Reconstructing the Aesthetic Logic of Intangible Cultural Heritage in Modernity: A Grounded Theory Approach

<strong>Data Availability Statement</strong>All data supporting the findings of this study are included within the article and its supplementary materials. The dataset generated and analyzed during this research consists of coded textual materials, conceptual categories, and theoretical memos derived from qualitative data processing. Due to copyright and cultural sensitivity considerations, only anonymized and aggregated data are made available.Researchers interested in accessing the coding schema or category matrices used for model construction may contact the corresponding author via institutional email. The dataset has been curated following Taylor &amp; Francis data sharing guidelines and archived in a structured format (Excel/CSV) under the title: <strong>“Dataset on the Aesthetic Logic Model of Intangible Cultural Heritage (ICH) Modernity – Coded Textual Data and Thematic Categories.”</strong>Data types include:100 textual records (academic papers, UNESCO reports, policy documents, and museum interpretation texts) analyzed through grounded theory.326 open codes, 87 axial categories, and 5 core dimensions (Implicit Value, Spiritual Grounding, Aesthetic Representation, Cultural Developmental Logic, Artistic Pathway Expansion).NVivo 14 coding structure and theoretical memo extracts that informed the conceptual model presented in the paper.All coding and analysis were performed using <strong>NVivo 14</strong>, and data organization followed grounded theory procedures for transparency and replicability.