Book excerpt: Managing as a form of human action has an inherent link with philosophy, which is also concerned with choosing the right action and the best way to lead our lives. Management theory and philosophy can join forces in epistemology (the philosophy of knowledge), ethics, and cultural theory. The epistemology of management concerns the question of how management can improve its ability to create knowledge about managing companies and about using management theory in the task of managing. Management ethics investigates the question of what the right management actions are. The cultural theory of management examines how corporate culture can increase the cooperation within the firm and how the cultural surplus value of products and brand management can increase the firm’s value creation in its products. This book introduces the readers to central approaches in this new field, which represents a synthesis of management and philosophical theory.