In recent decades, business organizations have collected a host of features that generate competitive advantage. A higher level of competition combined with a consumer market increasingly demanding lead companies to seek alternative management to improve organizational performance and increase their level of competitive advantage over competitors. Having as basis the various elements of theoretical approaches from administrative, current organizational strategies continue to strongly reflect some of its main aspects. Thus, it is clear that, even if not more strongly highlighted in the business sphere, such aspects of management theories originated show still present in the organizational strategic action, deserving analysis that permits evaluation of their presence and influence involved. Thus, this essay aims to analyze, by reflection which brings together insights from various administrative theorists, the presence of evidence provided by management theories in organizational practices today. The intention is to recover some of its key concepts, reassessing its importance and influence in recent business strategies. Finally, we find that theory and practice are different constructs and often conflicting when approached in a relationship. Within the organizational sciences, have such a relationship as a central issue and difficult to resolve because, among other things, to common sense as it builds a barrier between them, not allowing the pilot to approval corresponds to theoretical and vice versa. It is evident, therefore, a lack of bias regarding the role of each party in the construction of knowledge and society..