“…In recent years, Niklas Luhmann's (1994Luhmann's ( , 2012Luhmann's ( , 2013Luhmann's ( , 2018 theory of social systems has gained considerable attention in organization and management research (Cooren and Seidl, 2020;Czarniawska, 2017;Deroy and Clegg, 2015;Roth, 2021;Schneider et al, 2017;Schoeneborn et al, 2014;Becker, 2006, Sundgren andStyhre, 2006;Valentinov, 2021;Valentinov and Pérez-Valls, 2021). In this paper, we draw in particular on contributions to organization theory founded on Luhmann's integration of theories of communication, functional differentiation, and organizational decision-making (see Ahrne et al, 2016;Apelt et al, 2017;Besio and Pronzini, 2014;Gregory, 2006;, 2020Martens, 2006;Schoeneborn et al, 2014;Seidl and Becker, 2016;Thompson and Valentinov, 2017;Valentinov and Thompson, 2019;Valentinov et al, 2020;Will et al, 2018). In line with many other sociologists (e.g.…”