SSM takes the view that organisations are made up of different people and groups that all possess differing perceptions of the situations they are in. These perception will sometimes overlap but there are sufficient differences most of the times which gives rise to issues. It is these ‘issues’ that need to be managed which is the essence of what organisations need to do. They try to make sense of them. The ‘facts and logic’ of everyone in the organisation can be interpreted differently from different perspectives. SSM as a methodology appreciates these differing perceptions and tries to make sense of them.