Recent work in the sociology of scientific knowledge leads us to belie
ve that organization exists in the interpretive processes of its membe
rs. A theory of communication is presented which views the communicati
onal process as a double translation, from text to conversation and co
nversation into text. Using this theory as a basis, a conception of co
mplex and extended forms of organization is developed which demonstrat
es that the text-conversation cycle underlies a complex process of net
working out of which the identity of the organization emerges, and soc
ial structuring occurs, resulting in the division of labor and coordin
ation. Implications of the theory are briefly considered for research.