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A Luhmannian perspective on strategy: strategy as paradox and meta-communication


Rasche, Andreas; Seidl, David (2020). A Luhmannian perspective on strategy: strategy as paradox and meta-communication. Critical Perspectives on Accounting, 73:101984.

Abstract

Niklas Luhmann’s theory of social systems is based on two revolutionary ideas: firstly, that the social world should be conceptualized as consisting of nothing but communications; and secondly, that communications are produced not by human beings but by the network of communications of which they are part. We discuss the insights that can be gained by applying this theory to the study of strategic management. We show that it leads to a reconceptualization of central issues concerning strategy process, strategy content, and strategy context. On this basis, we offer an outline of a framework for studying strategic management from a Luhmannian perspective. This new framework highlights the paradoxical nature of strategizing and conceptualizes strategic management as meta-communication in organizations.

Abstract

Niklas Luhmann’s theory of social systems is based on two revolutionary ideas: firstly, that the social world should be conceptualized as consisting of nothing but communications; and secondly, that communications are produced not by human beings but by the network of communications of which they are part. We discuss the insights that can be gained by applying this theory to the study of strategic management. We show that it leads to a reconceptualization of central issues concerning strategy process, strategy content, and strategy context. On this basis, we offer an outline of a framework for studying strategic management from a Luhmannian perspective. This new framework highlights the paradoxical nature of strategizing and conceptualizes strategic management as meta-communication in organizations.

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Additional indexing

Item Type:Journal Article, refereed, original work
Communities & Collections:03 Faculty of Economics > Department of Business Administration
Dewey Decimal Classification:330 Economics
Scopus Subject Areas:Social Sciences & Humanities > Accounting
Social Sciences & Humanities > Finance
Social Sciences & Humanities > Sociology and Political Science
Social Sciences & Humanities > Information Systems and Management
Language:English
Date:1 December 2020
Deposited On:23 Aug 2019 10:59
Last Modified:01 Dec 2020 02:08
Publisher:Elsevier
ISSN:1045-2354
OA Status:Closed
Free access at:Publisher DOI. An embargo period may apply.
Publisher DOI:https://doi.org/10.1016/j.cpa.2017.03.004
Other Identification Number:merlin-id:14124

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