Abstract: On the occasion of a growing popularity of paradox theory in management and organisation research, this article provides an introduction to the paradox of true distinctions, reports on its relevance to theory building, and presents a strategy to contain the paradox without resolving it. To this end, I draw on works by George Spencer Brown and Niklas Luhmann to contextualize theory within the paradox of observation in general and the paradox of scientific observation in particular. A special case of the paradox of scientific communication, paradox theory is then redefined as a scientific programme fascinated with the paradoxical nature of the basic operation of science. I conclude that further development work on the “source code” of science will provide “critical updates” on the opportunities and limits to metatheoretical extensions of theories of management, organisation, and society, including their digital transformation.

Keywords: Paradox theory, management and organisation research, Niklas Luhmann, Spencer Brown, digital transformation.

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Recommended citation: Roth S. (2023), Truth tables, true distinctions. Paradoxes of the source code of science, Systemic Practice and Action Research, DOI: 10.1007/s11213-023-09640-4 [SSCI 1.267, Scopus, CABS**].