• The evolution of information needs related to the firm’s stage. In literature
different models of organizational life cycles have been proposed, in an attempt
to explain the changing characteristics of organizations over time. In these
studies the formalization of control and the degree of integration of the IS are
often associated with the stage of the firm [6]. Even when explaining the evolution
of management accounting systems, time is a relevant variable: Cooper
and Kaplan [4] propose a four-stage model of cost systems design in which the
information system must pass through a phase of disintegration before it can
finally be integrated. So, the evolution of information needs depends on the