The biggest similarity is that both attempt to achieve the greatest efficiency (the greatest profit and the greatest harmony). Additionally, these two theories also include the division of labor which plays an important role. Additionally, they both disadvantage employees while providing them with certain benefits. Moreover, the selection process in both theories is a main characteristic that has a significant impact on the effectiveness of the organization. They both lack theoretical foundations in social sciences. In contrast, Webber shows how to run a business while Taylor analyzes work systems. Additionally, Taylor's rules were intended to achieve greater efficiency, but Webber's rules were developed to legitimize power. To conclude, scientific management has proven that it can evolve over time, unlike the bureaucratic system.