Relation between the organizational lifecycle and planning: a study of accounting service companies from the state of Santa Catarina

• Main Authors: Dinorá Baldo de Faveri, Paulo Roberto da Cunha, Vanderlei dos Santos, Deivison Anselmo Leandro
• Format: Article
• Language: English
• Published: Conselho Federal de Contabilidade (CFC) 2014-11-01
• Series: Revista de Educação e Pesquisa em Contabilidade
• Subjects: Ciclo de Vida Organizacional; Controle Orçamentário; Prestadoras de Serviços Contábeis; Orçamento; Planejamento Estratégico
• Online Access: http://repec.org.br/index.php/repec/article/view/1103

The study aims to identify the relation between the different stages of the organizational lifecycle and the planning process of accounting service companies in the State of Santa Catarina. This descriptive research with a quantitative approach was undertaken through a survey in a convenience sample of 116 companies. Therefore, the model by Miller and Friesen (1984) was used to identify the lifecycle stages and the instrument by Frezatti, Relvas, Nascimento, Junqueira and Souza (2010) to measure the usage level of the planning artifacts. The planning was analyzed in its three modalities: Strategic Planning, Budget and Budgetary Control. To analyze the data, discriminant and correlation analyses were used. The study results showed that the accounting service companies are classified in distinct stages of the organizational lifecycle, predominantly birth and rejuvenation. Only half of the companies analyzed use the budget, even when managed by people with a background in the area who know the importance of this instrument. In addition, a negative correlation was observed between the stages of birth and decline and the use of the planning artifacts and a positive correlation between the stages of growth, maturity and rejuvenation, in line with the results by Miller and Friesen (1984).