Science is advancing every day, whether in medicine, geography, physics or management. That is why today, in all fields, researchers explore previous research related to their object of study before proceeding with the actual research. To avoid having results that are of no interest for science, because they were discovered earlier, or to avoid wasting precious time looking for something that was discovered earlier. We will follow this logic by elaborating the theoretical framework of our research in this part that is the opening. It will have to make a review of the literature, as complete as possible. This will allow us to have a better understanding of the theme to be studied, as well as the basic concepts that will be studied. It will include two chapters: the first will study the different types of capitalisms and their structuring, while the second will analyze the notion of legitimacy in management and finance, and will make the link between capitalism and legitimacy.