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This chapter draws on the new spirit of capitalism, described by Boltanski and Chiapello, to sketch out a new organizational form featuring in contemporary firms. While extending the two sociologists’ works, the study leads us to distinguish between the observed form and the analysis of the “new spirit,” in order to outline the configuration of an organization that finds its legitimacy in a managerial approach based on a promise of non-conformism, fun and autonomy, called the “bon esprit” of capitalism. Its originality lies in its ability to attribute an unprecedented degree of legitimacy to employees’ total involvement.