摘要：This research reviews the theoretical and conceptual contributions that form the basis of the construction of management control in organizations. In this text, both the state of the art and the new trends in this area can be evidenced. Epistemic and gnoseological perspectives in management control systems, immersed in visible and invisible structures of organizations (mechanist, psychosocial and cultural, among others) are also discussed.
关键词：Epistemic cradles; Gnoseology; Organization; Activity control system; Human talent.;cunas epistémicas;gnoseología;organización;sistema de control de gestión;talento humano;berços epistémicos; gnosiologia; organização; sistema de controle de gestão; talento humano.
