Ciclo de vida organizacional e adesão aos artefatos de contabilidade gerencial: estudo nas empresas do APLTI do sudoeste paranaense

Abstract

Considering an increasingly flexible and rigorous market, influenced by structural, environmental and strategic factors, it is noticeable the need to identify the phase in which the organizations are through, as well as the management artifacts able to provide the managers reliable and useful information so that the best decision can be made, enhancing the organizational performance and therefore the competitiveness. Considering the relevance of the Center for Information Technology, as well as the software companies members of IT LPA in south-west of Paraná, regarded to job creation, domestic product and constant innovation in technology, the scope of this research was to identify the stage of Organizational Life Cycle (OLC) of each company of the Local Productive Arrangement (LPA) mentioned above. It also aims at tangentially clarifying the relationship between the stages and the use of some Management Accounting artifacts. The research is characterized as descriptive and quantitative and was based on questionnaires validated by Lester, Parnell and Carraher (2003), responsible for the design of the adopted OLC model. The questionnaires were also based on Correia (2010) with regard to management artifacts. They were sent via Internet to the 59 member companies of the LPA, with success in 34 responses (57.6%), which were submitted to the scale reliability testin by Cronbach Alfa, making the finding feasible. The identification of OLC stages was analyzed descriptively. From the 34 companies, 13 were classified in birth stage; 6 were classified in the Growing state; 3 were classified in the Maturity stage; 5 were classified in the Decline stage and 4 were classified as undefined because they presented identical features in more than one stage. Only the Birth stage obtained enough observations for statistical analysis. Similarly, using the descriptive analysis, it was possible to infer that the sample companies adhere significantly more to (i) DFC (82%), Absorption Costing (74%), (iii) Standard Costing (65%), (iv) Strategic Planning (62%), (v) Benchmarking (59%); (vi) Budget (59%), (vii) BSC (59%), (viii) ROI (59%), (ix) ABC Costing and (x) VP (47%). In contrast, it was observed that there is little use of the Variable Costing tool (18%). The Management Accounting artifacts adopted by the corporate managers were segregated based on the IMA and IFAC methodology, and subsequently crossed with the observations of the Birth Stage in order to identify the correlation between the variables through the Pearson (r) method. This method provided evidence that the artifacts of the 1st and 2nd stages of the Management Accounting are strongly correlated (0.72 and 0.51, respectively) with the Birth stage. Also, through a simple regression by MQO, it was observed that the Birth stage influences the use of artifacts of the 1st stage of Management Accounting, with 51% of explanatory capacity.