BARBOSA JÚNIOR, J. M.; http://lattes.cnpq.br/0020573908680499; BARBOSA JÚNIOR, João Marcos.
Resumen:
The increase in the demand for speed in decision making has forced companies to suit
the constant changes made by factors such as competition and technological advances
In this sense, the quality of products or services has become critical to an.
organization's survival factor. Thus, theories of organizational life cycle are used to
justify structural and behavioral changes within companies, helping them to adapt to
new scenarios. Thus, this study aimed to identify the relationship of the different stages
of the organizational life cycle with the planning process of companies providing
accounting services in the city of Sousa -PB. We used the methodological procedures
of fieldwork, bibliographic, descriptive and qualitative and a questionnaire as data
collection instrument, which was administered to professionals who provide accounting
services in 6 offices together (being represented by the letters A, B, C, D, E). The
results demonstrate that , as the life cycle, the firm A and F, are in the growth phase ,
the firm B is in the Renaissance stage, characterized by diversification, high levels of
monitoring and control, potentially avoiding to decline. Companies C and D were
placed in the decline phase, despite the short time in operation, showing a lack of
sophistication in processing information. Given the above it was identified that there is
a relationship with indicators of strategic planning , budget and its control , because
they are used by the organization in the stage of growth, . In the growth phase, the
offices are used for indicators related to planning, seeking new service quality to stay in
the market. In phase of decline noted was an underspend of indicators possibly the
lack of a more sophisticated information processing. Due to the small number of
companies investigated, one can not generalize the results of this survey, only consider
the results in isolation and suggest for future research the application of the instrument
used in this collection, in order to verify the scenario experienced by companies
providing accounting services in the city of Sousa / PB, or even in other fields of activity.