摘要：The aim of this study is to analyze the papers on the approach of the organizational life cycle at the international level, raising the main issues associated with management controls. In a survey of 67 journals came to an initial sample of 39 articles. After reading the abstracts to identify articles relating to organizational life cycle management controls, the sample was seven articles. The international journal of accounting that most published articles related to organizational life cycle was the Management Accounting Research. The recent publications are two articles in 2005 and three articles in 2008. It is noteworthy that in articles published in 2008, all were authored or co-authored by Hanna Silvola. The small number of studies found that allows the subject may be the subject of further research, contributing organizations, managers and other stakeholders to better understand how these controls are used and change with the evolution of the company
