<b>Adherence level of managerial accounting tools in the perspective of organizational life cycle: a case study</b> - doi: 10.4025/enfoque.v29i2.11021

Abstract

This study aimed to demonstrate the evolution of the use of Management Accounting tools from theperspective of the organizational life cycle, by investigating the model outlined by Miller and Friesen(1984), based on the evolution of the human body, from birth to their decline, interferes the use ofthese tools. The model was confirmed by the work of Moores and Yuen (2001), which was based onthe study of Management Accounting, and the understanding of the evolution of entities. Using thetechnique of case study, justified as the most appropriate to describe a managerial position and capable to shows a real situation. The organization chosen is an industry of clothing the Northwest sideof Paraná, known as industrial pole in the area. The findings of the study show that there is a directevolution of the organization and the effective use of available tools, but not always the stage of lifewhen it is confirmed that situation, it means, that is not necessarily a change in the use of toolscombined with the evolution of the body. The work could confirm the position of the company withrespect to the model chosen, but was found not necessarily all tools of accounting managementevolved as the model of Moores and Yuen (2001).