Abstract

BEUREN, Ilse Maria; RENGEL, Silene  and  RODRIGUES JUNIOR, Moacir Manoel. Relation of Management Accounting Attributes and the Organizational Life Cycle Stages. Innovar [online]. 2015, vol.25, n.57, pp.63-78. ISSN 0121-5051.

The main goal of this study is to verify whether there is a relation between the use of management accounting attributes and the different organizational life cycle stages. The attributes of management accounting were based on the study of Moores and Yuen (2001), while the organizational life cycle stages are taken from the contributions by Lester, Parnell and Carraher (2003). The research population comprised the 264 companies within the industrial segment of machinery, electrical equipment and materials, listed at the santa Catarina state Treasury in Brazil; the 40 managers who responded to the questionnaire made up the sample. The use of the management accounting attributes in the respective organizational life cycle stages was evidenced by the descriptive analysis of responses and the grouping of variables through the respective correlations, obtained by applying the Principal Components Analysis. Results show that management accounting attributes, in terms of selection and presentation of information, are largely used in companies in stages of growth and rejuvenation rather than those classified as being in the stages of birth and decline. Conclusions point that there is a relation between the use of the management accounting attributes and the evolution of life cycle stages of the analyzed companies, which is consistent with the results of other research studies carried out by this group of authors.

Keywords : management accounting; selection of information; presentation of information; stages; organizational life cycle; industrial segment.

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