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Management tools convey a managerial philosophy and a representation of organizational relationships. How are they incorporated into the technical substrate, i.e., the artifact that is supposed to bear them? By considering them as texts, this article brings to light a more concrete and situated reality of managerial thinking which is incorporated into management tools. Our approach makes it possible to understand management tools as artifacts (local and manipulable by individuals); provides a method for managers aiming at reading and writing management tools; and offers an original pedagogical method for management tools teaching.