What concept of finality to justify managerial behavior?[Quelle conception de la fin pour justifier les comportements managériaux ?]

Management is often presented as an end in itself. The current emphasis on MBO adds weight to this idea, which can lead to circularity and an inversion of goals and means. In this context, this paper aims to demonstrate the advantages and disadvantages of two conceptions of finality. The first, instrumental finality, focuses on objectives as the only goal that needs to be considered in an organisation. The second, transcendent finality, makes it possible to consider the coherence between individual and organisational goals. This second finality schema can create a basis for virtue-based ethics, which can be used to justify certain behaviours in terms of a manager's end. This concept of finality is considered alongside deontology, which precludes finality as an acceptable justification, and utilitarianism, which considers finality to be the only relevant consideration.