Ciclo de vida das organizações e a contabilidade gerencial - doi: 10.4025/enfoque.v27i1.7146

Abstract

The objective of this work was to expand the understanding of how Management Accounting developsthrough time within an organization, taking a life cycle model as reference. For this theoretical assay, abibliographic survey was conducted on the theme of life cycles in general and, specifically, of management accounting studies that have adopted this approach. It was verified that there are still few specific studiesin the field of management accounting that have been empirically validated. However, these few studiesprove that the characteristics of management accounting are influenced by the life cycle of the organization.This demonstrates the potential of this approach for expanding the understanding of the development ofmanagement accounting within organizations. Additionally, some concerns that should be considered inthis approach are discussed, as well as the possibility of allying this theory with other perspectives.