The greatest similarity is that both try to achieve maximum efficiency (greatest profit and maximum harmony). In addition to that, these two theories also include division of labor which plays an important role. Furthermore, they both disadvantage employees and at the same time give them some advantages. Furthermore, the selection process in both theories is a main characteristic that has a great impact on the effectiveness of the organization. Both also lack the theoretical foundations of the social sciences. In contrast, Webber shows how to run a business while Taylor analyzes work systems. Furthermore Taylor's rules where to achieve greater efficiency, but Webber's rules were created to legitimize power. To conclude, Scientific Management has demonstrated that it can change over time, while the Bureaucratic system has not