This study deals with new forms of work organization (NFWO). Whereas, in the past, this subject has-been approached by many authors from the perspective of the impact of innovative practices on business performance (Arthur, 1994; Handel and Gittleman, 2004; Handel and Levine, 2004), this study rather sets out to study the diffusion and the determinants linked to work organization. Consequently, we can ask the following question: what differentiates firms having implemented new forms of work organization (NFWO)? To answer this question, two perspectives will be: used: the institutional perspective and the contingent perspective.