O ENVOLVIMENTO DO CONTROLLER NO PROCESSO DE GESTÃO: UM ESTUDO EM EMPRESAS BRASILEIRAS

Abstract

In the scope of the controlling attributions as an administrative body, it is taken as being responsible for the relevant tools and means to the process of decision making in the companies. Thus, the goal of this study is to identify the controller's participation and involvement in the decision making process, as well as their perception of environmental changes in the business world. A descriptive research with quantitative approach was carried out through a survey, the research population comprehends the 118 Brazilian open capital companies listed on the Novo Mercado segment of BOVESPA, and the accessibility sample corresponds to the 21 companies that responded the survey. The data were collected through an electronic questionnaire, adapted from Zoni and Kenneth (2007), applied to the controllers or person with equivalent role in companies, and the responses were analyzed by using descriptive statistics. The results show that there is more significant involvement of controllers in operational actions than in the strategic actions of the organizations. However, they have a clear understanding on how fast the changes occur in the business environment. Regarding the formalization of the strategic planning and the budgeting process, the greater intensity of use is related to the budget projection.