“This paper considers the issues surrounding the fit between information systems and organization structures. The paper uses philosophical ideas concerning knowledge and applies them to organizational design and information processing in order to encourage alternative perspectives and new ideas. This is achieved by a discussion of the issues surrounding organizational design and the impact of design on information processing; an overview of the ideas concerning the theory of knowledge proposed from both a rational and an empirical viewpoint. The paper closes with a discussion of the means by which philosophical considerations can assist towards new forms of information processing.”