This reveals precisely that the fourth type, formal rationality, contrasts sharply with substantive rationality. Formal rationality, without religious belief, involves a calculation of means and ends (Cockerham et al, 1993: 413), meaning that people act by considering the ultimate goal and calculating the most effective strategy to achieve it . Furthermore, formal rationality legitimizes this type of calculation with reference to “universally applied rules, laws and regulations (Kalberg, 1980: 1158)”. Unlike the other three types, formal rationality does not exist at all times and places; Weber believes that it is exclusively created and seems to dominate modern Western industrial society (Ritzer, 1998: 43). According to Weber, formal rationality is the basis of rationalized action in capitalism. Furthermore, bureaucracy is considered by Weber as the symbol and summit of formal rationalization (Kelberg, 1980: