Planejamento versus ciclo de vida organizacional: um estudo com prestadores de serviços contábeis da Cidade de Sousa - PB.

Abstract

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.