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The purpose of this paper is to suggest the usage of an approach based on sociological systems theory for exploring the (latent) functions of documents in organizations. The focus lies on the reconstruction of organizational knowledge practices required for the competent production and use of documents.

The argument is developed through a critical and integrating review of relevant literature as well as through the analysis of empirical data drawn from participant observation and ethnographic conversations in a multi-organizational, multi-site, and multi-event setting.

The essence of the paper is that a systems theoretical approach in the analysis of the production and use of documents in organizations yields new and startling insights into their (latent) functions for organizations compared to what document analysis and institutional ethnography can achieve.

The paper focuses on the contexts, situations, and the organizational knowledge practices necessary for the competent use of documents in organizations not on the document itself. Hence, it offers a more comprehensive understanding of the (latent) functions of documents for organizations compared to mere document analysis.