Although from a philosophical perspective, many reflections can be brought up about the theorizing process, in this essay, we aim to reflect on the importance of the alignment between ontology and epistemology. This is particularly relevant because deeper discussions about the philosophical roots that underlay the theorizing processes remain as a lack in organizational and management studies. To support our work, we adopted the epistemic-ontological alignment model as a conceptual tool and the Resource-Based View (RBV) and some of its questionings as an example to carry out a reflection exercise about its epistemic-ontological alignment. RBV is a theory that plays a prominent role in management studies, especially in the strategy field. Nevertheless, discussions regarding RBV philosophical foundations are not common in the mainstream of strategic management. After our analysis, we advise that scholars care about the philosophical roots of their theoretical proposals to promote constructive dialogue in their research communities. This can avoid empty discussions and criticisms based on incongruous worldviews. Our reflections also suggest that future research should embrace the plurality of paradigms as a source of renewal and transcendence in the production of knowledge. A multi-paradigmatic movement towards more eclecticism in Administrative Science can help produce new and underexploited combinations of knowledge in the theorizing process.

尽管从哲学的角度来看，对理论化过程可以提出许多反思，但在本文中，我们旨在反思本体论和认识论之间对齐的重要性。这一点尤其重要，因为在组织和管理研究中仍然缺乏对理论化过程背后的哲学根源的深入讨论。为了支持我们的工作，我们采用了认知本体对齐模型作为概念工具，并采用了基于资源的视图 (RBV) 及其一些问题作为示例，对其认知本体对齐进行了反思练习。RBV 是一种在管理研究中，尤其是在战略领域中占有突出地位的理论。尽管如此，在战略管理的主流中，关于 RBV 哲学基础的讨论并不常见。经过我们的分析，我们建议学者关心他们的理论建议的哲学根源，以促进他们研究界的建设性对话。这样可以避免基于不协调的世界观进行空洞的讨论和批评。我们的思考还表明，未来的研究应该将多元范式作为知识生产中更新和超越的源泉。在行政科学中走向折衷主义的多范式运动有助于在理论化过程中产生新的和未被充分利用的知识组合。我们建议学者关心他们的理论建议的哲学根源，以促进他们研究界的建设性对话。这样可以避免基于不协调的世界观进行空洞的讨论和批评。我们的思考还表明，未来的研究应该将多元范式作为知识生产中更新和超越的源泉。在行政科学中走向折衷主义的多范式运动有助于在理论化过程中产生新的和未被充分利用的知识组合。我们建议学者关心他们的理论建议的哲学根源，以促进他们研究界的建设性对话。这样可以避免基于不协调的世界观进行空洞的讨论和批评。我们的思考还表明，未来的研究应该将多元范式作为知识生产中更新和超越的源泉。在行政科学中走向折衷主义的多范式运动有助于在理论化过程中产生新的和未被充分利用的知识组合。