The purpose of this paper is to provide a model of thinking for managers that is readily applicable in their situation and which will foster effective decision making.
The paper examines some of the thinking challenges facing contemporary business leaders and provides a sound philosophical basis for a cognitional theory.
The paper demonstrates that effective execution results from effective thinking, that a learning organisation is a result of becoming a thinking organisation, which is a collection of thinking people, and that people and organisations benefit from having a common cognitional method which can help overcome embedded mental models.
The paper introduces readers to the cognitional model of Bernard Lonergan, shows the application of that model to contemporary business challenges, and provides an easily‐learned model for thinking, which will aid managers at every level and lead to better decisions.
