Perception of the effect of implementing controllership on the decision-making process in a small company in the state of Rio Grande do Sul

Authors

  • Danton Mengue Leal Universidade Federal do Rio Grande do Sul
  • Márcia Bianchi Universidade Federal do Rio Grande do Sul
  • Lauren Dal Bem Venturini Universidade Federal de Santa Catarina

Abstract

O

Objective: to analyze the effects of the implementation of controllership in the decision-making process of a small investment fund company in the State of Rio Grande do Sul in the perception of managers.

Method and/or approach: the research is classified as qualitative and descriptive, operationalized through a case study, with its data collected in  documentary form, participant observation and semi-structured interviews with three company managers.

Main results: the company's management reported that the controllership provides effective, reliable and instantaneous information for the company's own decision-making, still leaving some room for improvement in terms of assistance to the decision-making process in the management of resources of the funds managed by the company and in the periodicity of information disclosed to partners and directors.

Contributions: the study demonstrates the importance of having controllership as a "right hand" of small business management, due to its ability to serve as a planning, organization and control instrument, in addition to being a link with other areas of the company, providing optimized information for the decision-making process.

Originality and/or relevance: evaluate the effects of implementing a new sector, the Controllership sector in the decision-making process of small businesses, specifically in an investment fund manager, which manages third-party resources and, therefore, needs to deliver favorable rates of return of its customers' investments.

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Author Biographies

Danton Mengue Leal, Universidade Federal do Rio Grande do Sul

Graduado em Ciências Contábeis pela Universidade Federal do Rio Grande do Sul

Márcia Bianchi, Universidade Federal do Rio Grande do Sul

Doutora em Economia e Docente do Programa de Pós Graduação em Controladoria e Contabilidade - PPGCONT e do Departamento de Ciências Contábeis e Atuariais - DCCA

Lauren Dal Bem Venturini, Universidade Federal de Santa Catarina

Doutoranda em Contabilidade pela Universidade Federal do Rio Grande do Sul

Published

2021-12-28

How to Cite

Leal, D. M., Bianchi, M., & Dal Bem Venturini, L. (2021). Perception of the effect of implementing controllership on the decision-making process in a small company in the state of Rio Grande do Sul. Prosppectus - Perspectivas Qualitativas Em Contabilidade E Organizações, 1(2), 77–104. Retrieved from https://periodicos.ufpb.br/index.php/prosp/article/view/60644

Issue

Section

Artigos de Pesquisa