THE CONTRIBUTION OF ORGANIZATIONAL LIFE CYCLE THEORIES FOR MANAGEMENT ACCOUNTING RESEARCH

Authors

  • Karine Lima de Carvalho Universidade de São Paulo
  • Abraão Freires Saraiva Junior Universidade de São Paulo
  • Fábio Frezatti Universidade de São Paulo
  • Reinaldo Pacheco da Costa Universidade de São Paulo

Keywords:

Organizational Life Cycle Theories, Managerial Accounting Research, Bibliometric Analysis, Structural Configuration, Management Control System

Abstract

This work aims to characterize, in a theoretical perspective, the contributions of organizational life cycle theories in managerial accounting research besides surveying the main authors from the countries and the institutions where organizational life cycle research is carried out . For this, a bibliometric analysis from the ProQuest®'database was used. From a total of 22 papers about "life cycle", 6 are listed as a theoretical basis using organizational life cycle and present contributions to the research in managerial accounting. It is concluded that the management accounting system undergoes changes as internal and external configurations factors of the company are modified between the different organizational life stages. The existence of concentration of the main life cycle theories in universities in Canada is also evident, mainly due to the high number of citations of the work developed by Danny Miller (Ecole des Hautes Etudes Commerciales) and Peter Friesen (Faculty of Management, MacGill University).

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Author Biographies

Karine Lima de Carvalho, Universidade de São Paulo

Doutoranda em Engenharia de Produção pela Escola Politécnica da Universidade de São Paulo (USP). Pesquisadora do Grupo de Pesquisa em Economia da Produção e Engenharia Financeira da Escola Politécnica da Universidade de São Paulo

Abraão Freires Saraiva Junior, Universidade de São Paulo

Doutorando em Engenharia de Produção pela Escola Politécnica da Universidade de São Paulo. Pesquisador do Grupo de Pesquisa em Economia da Produção e Engenharia Financeira da Escola Politécnica da Universidade de São Paulo

Fábio Frezatti, Universidade de São Paulo

Doutor e Livre-Docente em Controladoria e Contabilidade pela Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo (FEA-USP). Professor da Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo

Reinaldo Pacheco da Costa, Universidade de São Paulo

Doutor em Engenharia de Produção pela Escola Politécnica da Universidade de São Paulo (USP). Professor da Escola Politécnica da Universidade de São Paulo

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Published

2010-04-20

Issue

Vol. 11 No. 4 (2010)

Section

Strategic Finances

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