THE CONTRIBUTION OF ORGANIZATIONAL LIFE CYCLE THEORIES FOR MANAGEMENT ACCOUNTING RESEARCH

• Autor(a) principal: Carvalho, Karine Lima de
• Data de Publicação: 2010
• Outros Autores: Saraiva Junior, Abraão Freires, Frezatti, Fábio, Costa, Reinaldo Pacheco da
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: RAM. Revista de Administração Mackenzie
• Texto Completo: https://editorarevistas.mackenzie.br/index.php/RAM/article/view/1714
• topic: Organizational Life Cycle Theories; Managerial Accounting Research; Bibliometric Analysis; Structural Configuration; Management Control System; Teorias de Ciclo de Vida Organizacional; Pesquisa em Contabilidade Gerencial; Análise Bibliométrica; Configuração Estrutural; Sistema de Controle Gerencial

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).