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

Abstract

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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.