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Companies are becoming more and more dependent on data processing systems. In this context, cybernetics again finds its meaning dealing with man‐machine communication problems. The two professions (data‐processing and management) have to find an answer to the same question: how to present a model of a company as a complex system? Decision system analysis follows this trend and suggests a set of concepts and approaches that allows us to analyze and conceive complex systems, whether they be human organizations or systems of artefacts. Despite the fact that it belongs to the cybernetic trend of thinking, the analysis integrates such notions as culture, creativity, well‐being, goals, real time, suggesting a more complete vision of these aspects starting from a logical deductive model, to a renewed cybernetic vision.

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