ASSOCIATION BETWEEN ORGANIZATIONS LIFE CYCLE AND MANAGEMENT ACCOUNTING ARTIFACTS IN CHEMICAL AND PETROCHEMICAL COMPANIES

• Autor(a) principal: Mello, Lorena Costa Oliveira
• Data de Publicação: 2019
• Outros Autores: Lima, Ana Virgínia Souza de, Pinto Lima, Alessandra de Almeida
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: ConTexto
• Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/75602
• topic: Teoria da contingência; Ciclo de vida; Artefatos da contabilidade gerencial; Contingency theory; Life cycle; Artifacts of managerial accounting

Contingency theory argues that there are no unique solutions to problems in organizations and that it is fundamental to consider internal variables and environmental elements. In relation to the internal variables, the dutieth age and size are essential for the life cycle approach of organizations and in the environmental elements the contingency theory analyzes the artifacts used in managerial accounting. In this context, the general objective of this study is to analyze the association between age and size variables with the use of management accounting artifacts in chemical and petrochemical companies of the companies listed in B3 - Brasil Bolsa Balcão. This is a descriptive research of a qualitative nature, bringing together a population of 10 companies with secondary data of age and size collected from the cadastral form available on the B3 portal and from the artifacts identified in the annual, management and explanatory notes for 2014 and 2015 Of companies. For the life cycle the model was elaborated by Miller and Friesen (1984) and for the segmentation of the artifacts the classification proposed by Soutes and Guerreiro (2007) was used. The results of the analysis showed that there is no association between age and company size with the disclosure of management accounting artifacts selected for the study.