A controladoria como antecedente das capacidades dinâmicas

Abstract

The study defends the controllership as an organizational capability that supports strategy and acts as an antecedent of Dynamic Capabilities. Both themes present gaps identified in previous research. The gap on Dynamic Capabilities points to the incipient explanations on how Dynamic Capabilities are formed. This gap also provides an opportunity to understand the relevance of research that seeks to understand the elements that shape organizational strategy. This search occurs from the theoretical lens of Dynamic Capabilities, which is distinctive because it seeks answers that have not been sufficiently presented by the RBV, especially with regard to obtaining sustainable competitive advantage. As for the controllership theme, the gap lies in the divergences about the actualization of the organizational function of the controllership. To this end, the capabilities of the controllership are proposed, based on the previous studies on the evolution of the functions of the controllership and the basic theory of capabilities. The basic theory of capabilities contributed to the support and alignment of the concepts with the capabilities of the controllership. As the thesis deals with the development of the capabilities of the controllership and its connection to strategy, it proposes a path that helps to fill both pointed gaps. This path is paved by the research objective, which is to identify the impact of the controllership on the foundations of Dynamic Capabilities. The methodology that guides the research was divided into two stages: exploratory and descriptive. The exploratory stage dealt with the research theme and the development of the theoretical framework, the formation of the constructs, the validation of the scales, the formation of the hypotheses and the development of the research instruments and sample selection. The descriptive stage dealt with data collection, the validation procedures of the Dynamic Capabilities scale, ending with the analysis of the information collected and the hypothesis test. The sample included 120 Brazilian companies and two different respondents, responsible for the controlling and strategy areas. The results of this study show that the hypotheses were supported and that new relationships bring together the areas of controlling and strategy and open up a new field of research. Furthermore, it provides a potential managerial contribution that is aimed at the managers responsible for strategy and for the repositioning of the controllership within the organization, in such a way that they can take into account the effects of the analytical, planning and control capabilities of the controllership, updating the organizational function to a level of strategic support.