Abstract
The relevance of the guna theory to applications of Western management practice is seen in this paper as an insight holding capacity to guide managerial behaviour. In its essence, the guna theory depicts values which constitute human personality into a sattwa-rajas delineation of deepened understanding, giving direction to action and which, in turn, illustrates negative values (tamas) likely to cause obstruction. For managers to appreciate this level of understanding, while simultaneously sensing those values which inhibit purposeful action, may be regarded as containing strength in a more intuitive, subjective way than values of moral judgement adopted to guide managerial action in the West. As such, the guna theory has deep relevance in the face of egotistical, contractual or legal values, so often defining the parameters of Western management.