Resumo

ZANIEVICZ DA SILVA, Marcia; MARQUES, Leandro  e  CECON, Bianca. RELATIONSHIP BETWEEN MANAGEMENT ACCOUNTING ARTIFACTS AND THE ORGANIZATIONAL LIFE CYCLE OF COMPANIES WITHIN THE CONSUMER CYCLICAL SECTOR. Innovar [online]. 2020, vol.30, n.76, pp.105-118.  Epub 28-Maio-2020. ISSN 0121-5051.  https://doi.org/10.15446/innovar.v30n76.85216.

The purpose of this study was to relate management accounting artifacts used by companies in the consumer cyclical sector and the phases of the life cycle they belong to. For this purpose, authors developed a descriptive study through documentary analysis and the approach. 66 companies listed on the B3 stock exchange comprised the study population. The final sample was made up of 44 companies belonging to the consumer cyclical sector. In order to determine the relationship between management accounting devices and the life cycle of companies, we used correspondence analysis, since both study variables were categorical. The results showed that companies within the growth phase tend to use devices characterized by literature as "modern", while mature companies use devices considered as "traditional". The descent phase does not present closeness to the defined categories of artifacts. This finding diverges from other results in relation to the sophistication of management practices as the company advances in the life cycle phases, but agrees with empirical evidence that indicates the abandonment of sophisticated practices by companies in their downturn phase.

Palavras-chave : Life cycle; management accounting; management accounting artifacts; organizational life cycles.

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