Ciclo de vida organizacional e instrumentos de gestão: uma investigação nas empresas baianas.

AUTOR(ES)
DATA DE PUBLICAÇÃO

2010

RESUMO

The theory of organizational life cycle assumes that organizations developed through distinct phases and using a set of management practices compatible and appropriate for each phase. Such practices are influenced by environmental standards, and the structural and strategic and the decision making processes, which impact the management accounting systems. The survey was performed using questionnaires designed using the tool Google docs and submitted to companies. The questionnaire used for data collection was divided into three parts: a) identify the stages of organizational life cycle, b) verify that the management tools presented in this research are used by companies and c) characterization of the companies. Therefore, this research investigated what relationship that exists between the stages of the life cycle of organizations and management tools adopted by the managers of companies in Bahia, aiming to map the stages of the life cycle of Bahia organizations within the standard theoretical framework proposed by Lester, Parnell and Carraher (2003), identify the management tools used by companies in Bahia and to investigate the relationship between stages of the life cycle organization and management tools. With regard to results, it was observed that among the 51 organizations surveyed, twenty-six were in stage birth, six were in stage growth, five in the renewal stage, seven in stage decline, seven without identification of stage and were not identified organizations in the maturity stage and the identification of the stages of organizational life cycle of the companies surveyed was performed descriptively and with a cross-sectional approach. The management tools adopted by the managers of companies in Bahia were identified and the application of MANOVA statistical technique it was possible to confirm that there is a relationship between stages of the life cycle of organizations and management tools: (a) Balanced Scorecard (BSC), (b) Activity-Based Costing (ABC), (c) Economic Value Added (EVA), (d) Activity Based Management (ABM), (e) Value Based Management (VBM)), (f) Budget and (g) Strategic Planning. Moreover, statistical technique based on nonparametric Kruskal-Wallis test, we found that there is no relationship between the stages of the life cycle of organizations and management tools: (a) Absorption Costing, (b) Life Cycle Costing of Product, (c) Return on Investment (ROI). Finally it was concluded that, despite the limitations of this research, there is strong evidence that organizations evolve through distinct phases or stages, as predicted by theory.

ASSUNTO(S)

ciclo de vida organizacional modelos de gestão instrumentos de gestão desenvolvimento organizacional informação gerencial organizational life cycle management tools organizational model organizational development management information contabilidade nacional

ACESSO AO ARTIGO

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