A Luhmannian perspective on strategy: Strategy as paradox and meta-communication. (December 2020)

• Record Type: Journal Article
• Authors: Rasche, Andreas; Seidl, David
• Is Part Of: Critical perspectives on accounting. Volume 73(2020)
• Publication Date: 2020-12
• Subjects: Strategy as practice -- Luhmann -- Paradox -- Meta-communication; Accounting -- Social aspects -- Periodicals; Accountants -- Professional ethics -- Periodicals; 657.05
• DOI: 10.1016/j.cpa.2017.03.004
• Languages: English
• ISSNs: 1045-2354

Abstract

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.