General Background Curriculum restructuring represents a vital mechanism for educational change, requiring continuous evaluation to remain responsive to dynamic societal needs and global developments. Specific Background This study examines the main concepts, philosophical foundations, and the relevance of the Merdeka Curriculum within the framework of educational management in Indonesia. Knowledge Gap Previous research predominantly concentrates on practical implementation without thoroughly investigating the underlying rationale and philosophical thoughts of this educational framework. Aims This study aims to analyze the main concepts, understand the underlying philosophy, and assess the relevance and applicability of the Merdeka Curriculum in educational management. Results Utilizing a literature review with content analysis, the findings indicate that the curriculum features key concepts such as curricular freedom, increased student participation, and curriculum design flexibility, anchored in philosophies of truth, justice, freedom, responsibility, and happiness. Novelty This work establishes the direct conceptual connection between pedagogical flexibility values and administrative accountability principles within Indonesian school administration. Implications These findings establish that integrating these philosophical concepts positively contributes to improving educational management and fostering inclusive, responsive learning environments. Highlights: Key concepts include curricular freedom, increased student participation, and flexibility in curriculum design. Philosophical foundations encompass the core values of truth, justice, freedom, responsibility, and happiness. Educational management relevance relies on accountability, transparency, and inclusive leadership to foster responsive learning environments. Keywords: Education philosophy, Merdeka Curriculum, Education Management, Curriculum concepts, Educational administration
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