Abstract
The coaching has been one of the managerial techniques that has had a great peak like competitive weapon in the international managerial sector in the last decades, that which motivated to analyze the coaching, from a perspective epistemológica, with the purpose of knowing its theoretical and scientific basement. For that which was carried out a theoretical revision on this technical, determining their ontologic, gnoseologic and axiologic perspective. We concluded that the coaching has been come using to transfer elements from the sport area to the managerial area, in search of alternatives that contribute to improve the organizational activities; however, the same one doesn’t contain theoretical-scientific rigurosidad, like to be considered
as paradigm or it disciplines.