Bullshit as performative decoupling of values and commitments in Luhmannian systems theory

Purpose This paper reinterprets “bullshit” according to Harry Frankfurt using Luhmannian systems theory. Instead of treating bullshit as a moral failing or a defect in speaker intention, we analyze it as a communicative form that keeps communication going, especially when incompatible expectations have to be met. Design/methodology/approach We develop a functional, systems-theoretical reconstruction that looks at observable patterns in communication rather than inner motives. To avoid moralizing vocabulary, we introduce the term performative decoupling (PD) for cases where value-laden talk is only loosely linked to concrete rules, procedures, or verification. We retain the term “bullshit” only when engaging with existing philosophical literature. Findings PD is proposed as a neutral label for utterances that sound meaningful and inclusive but postpone or minimize binding commitments. PD emerges where functionally differentiated subsystems (politics, science, economy and organizations) generate conflicting demands, while the tools that would tightly couple values to norms and rules are missing or contested. In such settings, PD preserves connectivity: communication can continue without forcing premature, exclusionary decisions. The same mechanism, however, can become destructive when semantic promises are not followed by any tightening of couplings over time, leading to persistent gaps between talk and implementation. Social implications The framework suggests a non-moral way of evaluating public and organizational discourse: not by asking whether speakers are “authentic”, but by examining whether value-heavy communication is followed by clear targets, timelines, responsibilities and verification. It also points to design levers, such as cheaper audits, reversible commitments and institutionalized contestation, that can turn PD from a dead end into a bridge between values and rules. Originality/value The paper shifts the analysis of bullshit from sincerity and intention to semantics, coupling and connectivity. It shows how PD can be observed and graded without moral diagnosis by tracking the relation between value language and concrete commitments. This makes it possible to distinguish temporary, functional decoupling (as a buffer) from entrenched, credibility-eroding forms.