This chapter describes the theoretical foundations of the study. The study is located at the interface of two scientific areas that had not had much contact before: Conversation Analysis and World Englishes. In the first two sections of the chapter, central theoretical and methodological tenets in both fields are introduced. The last section addresses epistemological differences between the traditions and provides a rationale for why and how Conversation Analysis and World Englishes can still be reconciled in a fruitful way.