What are the movements of ideas that drive to the emergence of a management tool ? To what extent do management tools transmit the ideas of the period that created them ? These questions, illustrated here by an analysis of the coming into being of Scientific management, are answered by adopting a heterodox historic method, that supports a criticism of the practices of corporations. Finally, in spite of himself, Taylor gave us a tool the uses of which are influenced by the values and ideology it contains.
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