Adherence between the functional structure of enterprises accounting and organizational life cycle and longevity in approach of Miller and Friesen

Detalhes bibliográficos
Autor(a) principal: Garcia de Oliveira, Mário Luiz
Data de Publicação: 2024
Outros Autores: Castro Silva, Wendel Alex, Tavares Araújo, Elisson Alberto, Souza e Silva, Márcio
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: https://tmstudies.net/index.php/ectms/article/view/621
Resumo: This article aims to identify the level of adherence between the functional structure of financial services companies and the stage of the Organisational Life Cycle (OLC), according to the approach of Miller and Friesen (1984). We found a significant and strong correlation between certain factors and the functional structure of the OLC of these companies, showing that the more advanced the OLC, the greater the investment in structures and functionality, and the greater the maturity of each variable in the OLC, the greater the maturity of the companies in relation to their structure. Thus, the phase of the OLC of accounting firms needs to be studied to help understand better the configuration of the functional structure they have. The factors contributing to this understanding are structural characteristics and style of decision-making adopted by managers and/or owners, as well as their strategies.
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spelling Adherence between the functional structure of enterprises accounting and organizational life cycle and longevity in approach of Miller and FriesenAderência entre a estrutura funcional de empresas de contabilidade e o ciclo de vida organizacional e longevidade na perspectiva de Miller e FriesenAccounting enterprisesfunctional structureorganisational life cycleMiller and Friesen’s modelThis article aims to identify the level of adherence between the functional structure of financial services companies and the stage of the Organisational Life Cycle (OLC), according to the approach of Miller and Friesen (1984). We found a significant and strong correlation between certain factors and the functional structure of the OLC of these companies, showing that the more advanced the OLC, the greater the investment in structures and functionality, and the greater the maturity of each variable in the OLC, the greater the maturity of the companies in relation to their structure. Thus, the phase of the OLC of accounting firms needs to be studied to help understand better the configuration of the functional structure they have. The factors contributing to this understanding are structural characteristics and style of decision-making adopted by managers and/or owners, as well as their strategies.Este artigo teve como objetivo identificar o nível de aderência entre a estrutura funcional das empresas prestadoras de serviços contábeis e o estágio do Ciclo de Vida Organizacional (CVO), segundo a abordagem de Miller e Friesen (1984). Foi verificada uma significativa e forte correlação entre os fatores da estrutura funcional e do CVO dessas empresas, evidenciando que: quanto mais avançadas em termos de CVO, maior é o investimento nas estruturas funcionais; e quanto maior a maturidade de cada variável do CVO, maior é a maturidade das empresas em relação à sua estrutura. Assim, a fase do CVO que as empresas de contabilidade investigadas encontram-se ajuda a melhor compreender a configuração da estrutura funcional que possuem, e que os fatores que mais contribuem para esse entendimento são suas características estruturais e o estilo de tomada de decisão adotado pelos seus gestores e/ou proprietários, além de suas estratégias.University of Algarve2024-01-10info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttps://tmstudies.net/index.php/ectms/article/view/621Revista Encontros Científicos - Tourism & Management Studies; v. 10 (2014): Special Issue; 58-68Tourism & Management Studies; Vol. 10 (2014): Special Issue; 58-68Tourism & Management Studies; Vol. 10 (2014): Special Issue; 58-68Revista Encontros Científicos - Tourism & Management Studies; Vol. 10 (2014): Special Issue; 58-682182-8466reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAPenghttps://tmstudies.net/index.php/ectms/article/view/621https://tmstudies.net/index.php/ectms/article/view/621/2441Copyright (c) 2016 Tourism & Management Studiesinfo:eu-repo/semantics/openAccessGarcia de Oliveira, Mário LuizCastro Silva, Wendel AlexTavares Araújo, Elisson AlbertoSouza e Silva, Márcio2024-01-17T15:28:44Zoai:ojs.pkp.sfu.ca:article/621Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T00:56:21.055984Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Adherence between the functional structure of enterprises accounting and organizational life cycle and longevity in approach of Miller and Friesen
Aderência entre a estrutura funcional de empresas de contabilidade e o ciclo de vida organizacional e longevidade na perspectiva de Miller e Friesen
title Adherence between the functional structure of enterprises accounting and organizational life cycle and longevity in approach of Miller and Friesen
spellingShingle Adherence between the functional structure of enterprises accounting and organizational life cycle and longevity in approach of Miller and Friesen
Garcia de Oliveira, Mário Luiz
Accounting enterprises
functional structure
organisational life cycle
Miller and Friesen’s model
title_short Adherence between the functional structure of enterprises accounting and organizational life cycle and longevity in approach of Miller and Friesen
title_full Adherence between the functional structure of enterprises accounting and organizational life cycle and longevity in approach of Miller and Friesen
title_fullStr Adherence between the functional structure of enterprises accounting and organizational life cycle and longevity in approach of Miller and Friesen
title_full_unstemmed Adherence between the functional structure of enterprises accounting and organizational life cycle and longevity in approach of Miller and Friesen
title_sort Adherence between the functional structure of enterprises accounting and organizational life cycle and longevity in approach of Miller and Friesen
author Garcia de Oliveira, Mário Luiz
author_facet Garcia de Oliveira, Mário Luiz
Castro Silva, Wendel Alex
Tavares Araújo, Elisson Alberto
Souza e Silva, Márcio
author_role author
author2 Castro Silva, Wendel Alex
Tavares Araújo, Elisson Alberto
Souza e Silva, Márcio
author2_role author
author
author
dc.contributor.author.fl_str_mv Garcia de Oliveira, Mário Luiz
Castro Silva, Wendel Alex
Tavares Araújo, Elisson Alberto
Souza e Silva, Márcio
dc.subject.por.fl_str_mv Accounting enterprises
functional structure
organisational life cycle
Miller and Friesen’s model
topic Accounting enterprises
functional structure
organisational life cycle
Miller and Friesen’s model
description This article aims to identify the level of adherence between the functional structure of financial services companies and the stage of the Organisational Life Cycle (OLC), according to the approach of Miller and Friesen (1984). We found a significant and strong correlation between certain factors and the functional structure of the OLC of these companies, showing that the more advanced the OLC, the greater the investment in structures and functionality, and the greater the maturity of each variable in the OLC, the greater the maturity of the companies in relation to their structure. Thus, the phase of the OLC of accounting firms needs to be studied to help understand better the configuration of the functional structure they have. The factors contributing to this understanding are structural characteristics and style of decision-making adopted by managers and/or owners, as well as their strategies.
publishDate 2024
dc.date.none.fl_str_mv 2024-01-10
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://tmstudies.net/index.php/ectms/article/view/621
url https://tmstudies.net/index.php/ectms/article/view/621
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv https://tmstudies.net/index.php/ectms/article/view/621
https://tmstudies.net/index.php/ectms/article/view/621/2441
dc.rights.driver.fl_str_mv Copyright (c) 2016 Tourism & Management Studies
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2016 Tourism & Management Studies
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv University of Algarve
publisher.none.fl_str_mv University of Algarve
dc.source.none.fl_str_mv Revista Encontros Científicos - Tourism & Management Studies; v. 10 (2014): Special Issue; 58-68
Tourism & Management Studies; Vol. 10 (2014): Special Issue; 58-68
Tourism & Management Studies; Vol. 10 (2014): Special Issue; 58-68
Revista Encontros Científicos - Tourism & Management Studies; Vol. 10 (2014): Special Issue; 58-68
2182-8466
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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