Controllereship as an administrative unit to support industry managers in the operational and financial controll of organizations

Abstract

This research aims to identify the main activities, internal controls and Controllership artifacts that assist industry managers in the operational and financial control of these organizations. In this sense, the research was concerned with answering the following problem question: What are the main activities, internal controls and Controllership artifacts that assist the managers of the industries in the operational and financial control of these organizations? The study was justified by the significance of internal controls in the effectiveness of business management, which tends to provide the continuity of the Company, and the consequent social development arising from the generation of resources, employment and income. To support this research, Borinelli (2006), Padoveze (2016), Crepaldi (2017), Martins (2018) were cited as the main authors. As for the methodological procedures, it was characterized as a composite study, of an empirical nature, of the descriptive-exploratory type and had as units of analysis three industrial enterprises with distinct productive activities. For data collection, semi-structured interviews were used, whose data received qualitative treatment. The results of the research revealed that the Controllership, even though it is not consolidated in a specific administrative structure, is perceived as a facilitator in the identification of opportunities for improvement, in the reduction of costs and in the maximization of financial results.

This research aims to identify the main activities, internal controls and Controllership artifacts that assist industry managers in the operational and financial control of these organizations. In this sense, the research was concerned with answering the following problem question: What are the main activities, internal controls and Controllership artifacts that assist the managers of the industries in the operational and financial control of these organizations? The study was justified by the significance of internal controls in the effectiveness of business management, which tends to provide the continuity of the Company, and the consequent social development arising from the generation of resources, employment and income. To support this research, Borinelli (2006), Padoveze (2016), Crepaldi (2017), Martins (2018) were cited as the main authors. As for the methodological procedures, it was characterized as a composite study, of an empirical nature, of the descriptive-exploratory type and had as units of analysis three industrial enterprises with distinct productive activities. For data collection, semi-structured interviews were used, whose data received qualitative treatment. The results of the research revealed that the Controllership, even though it is not consolidated in a specific administrative structure, is perceived as a facilitator in the identification of opportunities for improvement, in the reduction of costs and in the maximization of financial results.