Adherence between the functional structure of enterprises accounting and organizational life cycle and longevity in approach of Miller and Friesen

Authors

  • Mário Luiz Garcia de Oliveira ESGHT/Universidade do Algarve
  • Wendel Alex Castro Silva Faculdade Novos Horizontes
  • Elisson Alberto Tavares Araújo Faculdade Novos Horizontes
  • Márcio Souza e Silva Faculdade Novos Horizontes

Keywords:

Accounting enterprises, functional structure, organisational life cycle, Miller and Friesen’s model

Abstract

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.

Author Biography

  • Mário Luiz Garcia de Oliveira, ESGHT/Universidade do Algarve
    PhD, Adjunct Professor, ESGHT/University of Algarve Web Manager of the Journal Encontros Científicos - Tourism & Management Studies  Director of the undergraduate Course in Hotelmanagement, ESGHT/University of Algarve

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Published

10.01.2024

Issue

Section

Business/Management: Research Papers

How to Cite

Garcia de Oliveira, M. L., Castro Silva, W. A., Tavares Araújo, E. A., & Souza e Silva, M. (2024). Adherence between the functional structure of enterprises accounting and organizational life cycle and longevity in approach of Miller and Friesen. Tourism & Management Studies, 10, 58-68. https://tmstudies.net/index.php/ectms/article/view/621