In the derivation of F=ma, the constant k is set to 1 when using SI units, as these units are designed to make this simplification possible. If different unit systems are used, k can take on various values, which reflects the proportionality constant necessary for those units. The discussion highlights that while k=1 is convenient for calculations and memory, it is not strictly necessary, as the equations remain valid with appropriate adjustments to k. The conversation also touches on the philosophical interpretation of Newton's laws, emphasizing that F=ma is often viewed as a definition rather than a law that can be experimentally tested in isolation. Ultimately, the utility of defining force in this manner lies in its simplicity and the foundational role it plays in understanding motion.