Abstract The unifying methodologies are based on the
construction of `bridges' connecting distinct mathematical
theories with each other. The purpose of this paper is to study
the relationship between the geo\-me\-tric and algebraic
formulation of completely integrable systems of order $k$ and
dimension $n$ over a differentiable manifold, in terms of contact
$C^{k,n}M$ and co-contact $(C^{k,n}M)^0$ of higher order, as seen
in [A. Morimoto, {Prolongation of Geometric Structures}, Math. Inst.
Nagoya University, Nagoya, (1969)], to establish an equivalence between both
formulations.
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