Abstract

OLIVEIRA, Mário Luiz Garcia de; SILVA, Wendel Alex Castro; ARAUJO, Elisson Alberto Tavares  and  SOUZA E SILVA, Márcio. Adherence between the functional structure of enterprises accounting and organizational life cycle and longevity in approach of Miller and Friesen. TMStudies [online]. 2014, vol.10, n.Especial, pp.58-68. ISSN 2182-8458.

This article aims to identify the level of adherence between the functional structure of financial services companies and the stage of the Organisational Life Cycle (OLC), according to the approach of Miller and Friesen (1984). We found a significant and strong correlation between certain factors and the functional structure of the OLC of these companies, showing that the more advanced the OLC, the greater the investment in structures and functionality, and the greater the maturity of each variable in the OLC, the greater the maturity of the companies in relation to their structure. Thus, the phase of the OLC of accounting firms needs to be studied to help understand better the configuration of the functional structure they have. The factors contributing to this understanding are structural characteristics and style of decision-making adopted by managers and/or owners, as well as their strategies.

Keywords : Accounting enterprises; functional structure; organisational life cycle; Miller and Friesen’s model.

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