Mostrar el registro sencillo del ítem

dc.contributor.advisorZanini, Francisco Antônio Mesquita
dc.contributor.authorBrescovici, Sílvio Jordan
dc.date.accessioned2017-02-08T11:32:13Z
dc.date.accessioned2022-09-22T19:23:49Z
dc.date.available2017-02-08T11:32:13Z
dc.date.available2022-09-22T19:23:49Z
dc.date.issued2016-12-08
dc.identifier.urihttps://hdl.handle.net/20.500.12032/60389
dc.description.abstractAssuming that neither theory nor practice are appeased, the study seeks to map the functions of controlling and the alignment between practices and theories, expounding what actually occurs and how it occurs in certain set of medium-sized companies. Companies in this niche have come up with significant progress in their degree of complexity, which in turn require new organizational control mechanisms. In addition, there is a growing interest in the implementation of controllership by companies, and for the training of controllers in universities and other institutes. These and other motives deserve an academic research that oxygenate the concepts, present the controllership functions in their day-to-day, not without first addressing: the ordering of current theory disciplined by the proposed categorization, analysis of the hierarchical situation of control in organizations, the influence of the control over accounting, its competence in risk management and the identification of control practices with respect to the budget and the strategic compound. Six companies participate of this empirical research for the execution of this work. They are all medium-sized companies with heterogeneous characteristics that enriched and focused practices exercised effectively by the controller, because of their different characteristics and approaches, which ultimately also reveal the controller’s management perspective. The methodology presents a quantitative and qualitative approach based on multiple case studies, with exploratory appeal. After the implementation of semi-structured interviews, the questionnaire in Likert scale and the documentary research was applied on the subjects: directors, controllership, and associate professionals. The results indicate that the functions are still dictated by the managers' understanding, however, the transversal character of controllership and the knowledge and skills of the controller are determinant. Finally, the analysis of the alignment between theory and the evidences of this research provides an updated treatise, which points out that the controllership is strategic. Lastly, the more strategic the controllership is in an organization, the greater the benefit.en
dc.description.sponsorshipUNISINOS - Universidade do Vale do Rio dos Sinospt_BR
dc.languagept_BRpt_BR
dc.publisherUniversidade do Vale do Rio dos Sinospt_BR
dc.rightsopenAccesspt_BR
dc.subjectControladoriapt_BR
dc.subjectControllershipen
dc.titleFunções efetivamente exercidas pela controladoria em empresas de médio porte: alinhamento entre a prática e a teoriapt_BR
dc.typeDissertaçãopt_BR


Ficheros en el ítem

FicherosTamañoFormatoVer
Sílvio Jordan Brescovici_.pdf3.631Mbapplication/pdfVer/

Este ítem aparece en la(s) siguiente(s) colección(ones)

Mostrar el registro sencillo del ítem


© AUSJAL 2022

Asociación de Universidades Confiadas a la Compañía de Jesús en América Latina, AUSJAL
Av. Santa Teresa de Jesús Edif. Cerpe, Piso 2, Oficina AUSJAL Urb.
La Castellana, Chacao (1060) Caracas - Venezuela
Tel/Fax (+58-212)-266-13-41 /(+58-212)-266-85-62

Nuestras redes sociales

facebook Facebook

twitter Twitter

youtube Youtube

Asociaciones Jesuitas en el mundo
Ausjal en el mundo AJCU AUSJAL JESAM JCEP JCS JCAP