Systems and organizations: Distal and proximal thinking

The paper introduces the contributions to this special issue ofSystems Practice on Systems and Organizations: New Directions in terms ofdistal andproximal thinking. Distal thinking refers to ready-made concepts, to the finished effects and outcomes of thought and action; proximal thinking, to process and event, to the continuous and unfinished. The papers presented here deal with various aspects of the distal/proximal distinction in social systems and organizations, and especially draw out the implications of recent work in information technology, sociology of technology, accounting theory, and organization studies for a proximal conception of systems and organizations.