The phase of the so-called "Second Industrialization" at the turn of the century was characterized in Germany and France by new forms of industrial production, but also by mass consumption. This led to changed organizational forms in the production of large companies. For the first time, systematic management teachings and thus new directions in organizational science literature developed. In both countries, entrepreneurs began to structure their businesses in a reflective way, to professionalize management and to think through problems of work organization. This process is extensively examined in the present work. The comparison between the neighboring countries, both of which are among the most industrialized countries in Europe, is intended to clarify how this new organizational theory was similar in large companies, but also which branch-specific and national peculiarities gained importance in the companies.