Taylor’s Scientific Management was based upon control paradigm (deterministic modelling of value creation). Cognitive autonomy of actors requires abandoning that paradigm and replacing it by the paradigm of interpretation (each actor interprets how value is generated by collective action). Firm steering is then an on-going collective interpretation of cause-effect chains generating value.
LORINO, P. (1996). Le pilotage de l’entreprise : de la mesure à l’interprétation. Dans: Cohérence, pertinence et évaluation. 1st ed. Economica, pp. 15-30.