The human perspective and the flow perspective of businesses represent two areas of competence that study similar systems but with different frame of references. The human perspective involves ambidextrous learning that concerns how knowledge is developed and used for different purposes by individuals or groups of individuals. The development of knowledge for new situations is referred to as ‘exploration’, while ‘exploitation’ refers to execution in known and stable contexts. Furthermore, decoupling thinking is important from a flow perspective and concerns how a value-delivery package is created. This type of thinking decouples the flow perspective into segments with different characteristics that are significant for process management. The examples presented in this paper are distinctive drivers of flow in terms of speculation or commitment, and the level of customisation. By combining these two perspectives, a set of 15 scenarios is identified for further research on ambidextrous learning in a decoupling thinking context.