Controllership as an internal mechanism of corporate governance: hospital companies

Abstract

This study is based on a survey carried out with professionals from the Controllership area of ​​hospital companies in Rio Grande do Sul, seeking to answer the following question: What are the main internal mechanisms of Corporate Governance performed by Controllership in Hospital companies? In order to describe the main internal mechanisms of Corporate Governance that are the responsibility of the Controllership area. The qualitative analysis and interpretation of the collected data was performed based on in-depth interviews and participant observation. The results indicate that the main internal mechanisms of Corporate Governance in Hospital companies that have the Controllership area, are the information systems and accounting records that represent the main tool used by the Controllership to gauge whether the expectations of senior management are being met or do not. It is concluded that the information reported by the Controllership contributes to the control and perpetuity of the organizations although in the three hospitals it was possible to identify that they have improvements to be implemented, such as: restructuring and aligning the activities performed in the controllership.