Controladoria como unidade organizacional

• Ano de defesa: 2019
• Autor(a) principal: Maciel, Emily Tavares Pessoa
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal da Paraíba; Brasil; Finanças e Contabilidade; Programa de Pós-Graduação em Ciências Contábeis; UFPB
• Palavras-chave em Português: Controladoria; Estrutura organizacional; Posição hierárquica; Órgão de linha; Órgão de staff; Controllership; Organizational structure; Hierarchical position; Line organ; Staff organ; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: https://repositorio.ufpb.br/jspui/handle/123456789/19597

The purpose of this study was to identify the hierarchical position that controllership has in 426 public companies listed in Brazil, Bolsa and Balcão (B3), identifying the profile of organizations, together with their shareholding control and mapping their internal structure with in order to identify the organization chart used, its punctual characteristics and analyzing the details of the controllership information. Organizations are known to be increasingly concerned about their control, whether financial or non-financial, and controllership has come to assist organizations in better aligning their sectors and employees around organizational objectives through frequent monitoring. and facilitation of management. In order to achieve the objective proposed for this study, the research was characterized as exploratory, descriptive and quantitative, using the documentary research technique and having a checklist as a data collection instrument in all documents present on the websites of the companies listed on B3. Data were operationalized through the use of descriptive and inferential statistics. Chi-Square, Mann-Whiteny U and Kruskal-Wallis tests were performed. Through the tests and statistical inferences, it was noticed that the average time of incorporation of the companies is 41 years, that they present an average of 22 years of registration with the Securities Commission, and also in relation to their characteristics, they count on an average of 7,300 employees. In view of the general objective of the research, it was found that part of the organizations that claim to have the controllers place it in the line hierarchical position, when it comes to the disclosure of the organization chart, it was found that only 102 companies (23.94%) provided organization chart in their institutional sites or documents. . Regarding the level of detail of the controllership information, it was observed that the organizations provide general information about the objectives / competencies and functions of the companies, avoiding to detail information about their missions. It was concluded that despite the emphasis given in the literature and academic works, the controllership, through the study carried out it was found that the controllership is not yet explicit and commented on organizations in detail, it was found that there is the controllership within of the organizations, but little is said about it and of the 220 companies that claim to have the organizational unit of controllership, they occupy a hierarchical line position, and report to the company's board of directors.