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Abstract Firstly, aiming at the problems of inconsistent understanding, non-normative methods, and fragmented research in the current management research facing practice, this study constructs a four-theoretic framework covering ontology, epistemology, methodology and axiology on the basis of the existing philosophical views in the academic field. Secondly, under the four-theoretic framework, we clarify the ontology, epistemological principles, methodological system and value attribution of management research facing practice, forming a theoretical basis for the unity of values and basic positions. Finally, based on the clarification of the theoretical basis, corresponding thoughts and suggestions are put forward for the development path of indigenous theories facing practice, contributing to the construction of the indigenous management theory system and the great progress of Chinese management disciplines.
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