Over the last ten years, „Theory U″, written by C.O. Scharmer in 2007, has earned broad international recognition. However, critical reviews of its grounding in social sciences and philosophy have been rare. After a brief introduction to Theory U this article examines its methodic approach in the context of its references to the universal history of Toynbee, and epistemological sources in the works of Nietzsche, Capra, Varela, Husserl, and Steiner. The investigation of Theory U’s historical and philosophical grounding comes to (...) the conclusion that it is evidently falling short of adequately capturing real world complexity and does not match widely accepted academic standards. Despite its evident deficiencies, Theory U deserves the merit of uniquely embracing non conventional schools of thought beyond the mainstream literature on leadership theories. (shrink)