A atuação da controladoria em uma empresa de médio porte: um estudo de caso

Resumo

This paper investigates whether Controllership functions performed by a middle size organization located in Goiás state is in adherence to the guidelines established in the literature. The analysis was based on the Controllership functions proposed by Almeida, Parisi and Pereira (2001). In 2006, the organization being investigated started using Controllership in order to improve the decision information system, and this service was outsourced from a consulting and advising company, which was rather innovating in terms of decision making. The data collection relied on a structured interview with the Controller. The findings revealed that the Controlling was created without defining key elements such as mission and function. Furthermore, the functions performed by the Controlling are not directly related to those proposed by the cited authors.

Descrição

Palavras-chave

Controlling, Controladoria, Information system, Outsourcing, Sistema de informações, Terceirização

Citação

MACHADO, Lúcio de Souza; MACHADO, Michele Rílany; SANTOS, Eduardo José dos. A atuação da controladoria em uma empresa de médio porte: um estudo de caso. Revista Contemporânea de Contabilidade, Florianópolis, v. 5, n. 10, p. 53-68, jul./dez. 2008.