Management controls and organizational life cycles
evidences in small business companies in the countryside of Paraná
DOI:
https://doi.org/10.21574/remipe.v4i2.51Keywords:
accounting, life cycles, management controls, management accountingAbstract
Management controls in an organization are fundamental to the proper functioning and monitoring of changes in the market. Through the work of the Management Accounting, seeking information related to the controls used, methods and practices adopted allows managers to have a better accuracy of information that supports directly in the decision-making process. The aim of this study was to investigate the relationship between the management controls and the stages of life cycle of commercial companies located in the city of Rio Azul / PR. For this, a questionnaire was applied to 31 companies in the commercial segment. For data analysis, we used multiple correspondence technique. The study is characterized as descriptive in terms of goal and bibliographical, documentary and survey regarding the procedures. The main results suggest that the largest share of companies in the commercial segment is characterized in the stage of birth (58%) and management controls have focused on performance measurement (29%). The results also indicate that companies characterized as birth and growth stage, tend to use mainly management controls grounded in the management and costing systems model, respectively. On the other hand, companies in the maturity stage showed no significant relationship with any management controls.
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