FGV EAESP Sao Paulo School of Business Administration, Brazil
This paper establishes a conceptual foundation for historical inquiry in Management and Organization Studies (MOS) by distinguishing between incidents, events, and historical facts. The investigation argues that understanding these distinctions enhances the theoretical and methodological rigor of historically informed MOS research. Drawing from historical and philosophical perspectives, particularly Ricoeur's phenomenology, we conceptualize incidents as specific occurrences, events as disruptions with broader significance, and historical facts as documented realities shaped by narrative construction. Our analysis underscores the role of the researcher as a reflexive agent in defining historical narratives and establishing the relevance of events within socio-organizational contexts. Through this framework, the investigation explores how organizations and researchers participate in history by transforming incidents into events and events into enduring historical facts. This approach emphasizes the interpretive processes through which historical meaning is constructed and contested. Our findings contribute to advancing historiographical reflexivity in MOS and foster a shared vocabulary for interdisciplinary research.