Any approach to the study of managerial situations undertaken without reflection on the underpinning philosophy is flawed because it limits our ability to question the validity of the knowledge claimed in the analysis. The paper considers this issue and presents a philosophical reflection on the use of a systems approach to the modelling of human enterprises. It draws on insights from systems thinking, cognitive science, autopoiesis, communication theory and non-linear dynamics. These are interpreted within the context of social systems as (...) networks of conversations that are generated in language. It is written to invite an exchange of ideas concerning the role of the generative dialogue. (shrink)