Within this trend of thought: we can distinguish on the one hand, classic or traditional organisation theory and, on the other, contingency theory. The first contribution in this line of thought is what corresponds to the classic school represented by Fayol (1949) and Taylor (1911), who bequeathed a scientific, rational vision of company and management systems. In the same trend of thought one can include the works by Anthony (1965) and Anthony and Vancil (1972), who introduce a broader vision of the organisation, suggesting the influence of company policy on the design of the control system, although solely in the formal aspects related to.
