Guiding Distinctions of Management and Organisation Research. An Introduction

This article examines the role of guiding distinctions in management and organisation research. Drawing on social systems theory
in the tradition of Niklas Luhmann, it highlights how distinctions such as shareholder/stakeholder, purpose/profit, and economy/
society/environment not only shape theoretical discourse but also act as pivotal frameworks for addressing empirical challenges.
The analysis distinguishes between true and false distinctions and proposes a typology that categorises different types of false distinctions.
By engaging with the contributions to this special issue, the study explores the impact false distinction might have for theory
development in management and organisation research. The article argues for rethinking guiding distinctions as a means of bridging
theoretical stasis and empirical dynamism in the digital era, also offering a research agenda that integrates past, present, and emerging
distinctions to foster digitally attuned management and organisational theories.