Histoire et sciences de gestion : un essai de réflexion épistémologique

The purpose of this paper is to show the possible contributions of the history to management. In a first part, through imaginary dialogue founded on the respective works of two historians, the points of cohesion, discussion and rupture are exposed which characterize the epistemological and methodological bases of these two authors. In a second part, this reflection is extended to sciences of management in general and accountancy in particular; the objective is to show that a debate of identical nature can find its place also there and that history has a particular vocation for the teaching of sciences of management. In a third part, after having refers to work of Popper and Kuhn, a particular place is made to Stengers which proposes a scientific step particularly adapted to the relation that the history and management can maintain.