Life Cycle Accounting Office registered in the Club of Accountants: An Application of Greiner Model (1998)

Abstract

This article aims to identify in what phase of Organizational Life Cycle (OLC) are the accounting firms existing in the records of the Accountants Club, on the Greiner Model (1998). For this, we carried out a descriptive research with quantitative approach. Data were collected through structured questionnaire composed of closed questions on a Likert scale of five points. Among the 16 responding firms, which are micro-enterprises, found that 37% of them are in the process of Collaboration, an indication of maturity in the OLC, while another 31,3% are at the stage of Creativity, the corresponding stage of birth the organization. However, at this stage have offices in more than 10 years of activities, and when considering those who are up to the stage of Delegation, one perceives a false sign of longevity, because the informality of the processes of these organizations can lead them to death. It is believed that this could help the managers of these offices on the development phase in which they are contributing to the improvement of their production services, and also for its longevity.