Detalhes bibliográficos
| Ano de defesa: |
2012 |
| Autor(a) principal: |
Castro, Luiz Carlos Lemos de
 |
| Orientador(a): |
Santos, Roberto Fernandes dos |
| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Dissertação
|
| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Pontifícia Universidade Católica de São Paulo
|
| Programa de Pós-Graduação: |
Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais
|
| Departamento: |
Ciências Cont. Atuariais
|
| País: |
BR
|
| Palavras-chave em Português: |
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| Palavras-chave em Inglês: |
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| Área do conhecimento CNPq: |
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| Link de acesso: |
https://tede2.pucsp.br/handle/handle/1529
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Resumo: |
The main goal of this work is to verify if Brazilian private company s controllership, from São Paulo, are practicing the Conceptual Controllership Structure discussed in the academic research, in its procedural aspects: objectives, functions and utilized artifacts. The second aspect of the research problem, seeking to be answered, is if companies, adhering to the Conceptual Structure, have better economic performance than companies less adherent. For this purpose, two premises were made: P1 More adherent companies to the Conceptual Structure have better economic performance than less adherent companies and P2 Larger companies, having more investment capacity in technological and human resources, have better economic performance than smaller companies . The research is descriptive and classified, regarding its strategy, as surveying. It was elaborated based on a questionnaire applied to the controllership function responsible of the 108 companies surveyed, which had their performance analyzed through economic information of a research made by Exame magazine Melhores e Maiores 2011 . The research results determined that 88% of the companies are adherent to the Conceptual Controllership Structure regarding objectives, functions and definition of management models; and 43% of the companies are adherent regarding utilized artifacts. From these last, 72% are adherent to traditional artifacts; and 34% to modern artifacts. Therefore, it can be concluded that the Conceptual Structures practiced today by Brazilian private company s controllership, from São Paulo, in the fulfillment of its objectives, functions, and also considering utilized artifacts, are adherent to the Conceptual Structure discussed in the academic research. The tools utilized by the Controllership, however, represented by modern artifacts still show relative low adherence, 34%. Evidenced as true premises: P1 and P2, it was verified the non coincidence between the 11 most adherent companies and the 11 largest selling companies; answering positively the second aspect of this research, the companies with Conceptual Structure adherent practices discussed in the academic research have better economic performance than the ones with non adherent practices . The work is justified by the existent gap in understanding the real role of the Controllership in the available literature, and contributes to improve the efficiency of companies in the market |
