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- Ladder of Inference
- Laffer Curve
- Laissez-Faire Leadership
- Lap Dog Theory
- Large-Scale Integration (LSI)
- Large Group Capacitation
- Last-In First-Out
- Laswell's Communication Model
- Latency Optimization
- Latent Trait Theory
- Latent Variable
- Lateral Thinking
- Layered Architecture
- Leadership
- Leadership Continuum
- Leadership Development
- Leadership Development Framework
- Leadership Pipeline
- Leadership Styles
- Lean IT
- Lean Management
- Lean Manufacturing
- Lean Production
- Lean Six Sigma
- Learning Cycle
- Learning Management System (LMS)
- Learning Organization
- Leavitt's Alignment Model
- Legacy Systems
- Legitimate Power
- Leontief Paradox
- Level 5 Leadership
- Leveraged Buy-out
- Leveraged Recapitalization
- Levers of Control
- Lewin/Schein's Change Theory
- Lexical Hypothesis
- Liabilities
- Liability
- Liability Insurance
- Life Insurance
- Likert Management Systems
- Limited Effects Theory
- Line of Business (LOB)
- Linear Economy
- Linear Strategy
- Linked Data
- Liquidation Value
- Liquidity Ratio
- Load Balancing