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Documents play a central role for many organizational processes. Current conceptualizations of documents predominantly engage with documents in two different ways. One sees documents as things with specific properties, and a second sees documents as medium enabling communication across different groups of actors. What is currently not well understood is how documents are perceived either as thing or as medium. This chapter engages with this issue by drawing from Fritz Heider's epistemology ofdoi:10.35492/docam/2/1/3 fatcat:e2ngbomsivepdbtjvmzrha2u5i