Análise de artigos que relacionam ciclo de vida organizacional com controles de gestão

The study aims to review articles that relate organizational life cycle to management controls, published in national and international journals. International journals were selected from the search of the word “accounting” in the title of the journals in SIBi database of University of São Paulo, having found 67 journals. To select the articles the words “life cycle” were searched in the title, abstract and keywords, in which 39 articles were identified. For national publications, the search focused on the journals of Administration/ Accounting/Tourism, classified in Qualis CAPES, published between 2005 and 2009. The selection criteria for the articles was the presence of the terms “life cycle” and “management control” in the title, abstract and keywords, in which 18 articles were identified. The reading of the abstracts of these articles was done so as to assess its suitability for the purpose of the study, resulting in seven international and eight national articles. A descriptive research was carried out through content analysis. The analysis revealed an emerging and reduced scientific production of 15 articles relating organizational life cycle to management controls, but at the same time signals the opportunity to study in the face of what was presented.