Percepção sobre a controladoria : evidências empíricas a partir das características dos controllers

Abstract

This study aimed to analyze the relationship between controller characteristics and their perceptions about controllability. It is an exploratory-descriptive research with a quantitative approach, having as a method of procedure the survey, the data were collected through a cross-sectional questionnaire. The data were collected from electronics forms sent to controllers from all over Brazil using the professional LinkedIn network. A total of 457 forms were submitted and received answered 121, corresponding to a response rate of 26.47%, the collection period occurred from December 2017 to January 2018. Data analysis was based on descriptive and inferential statistics. In order to reach the purpose of this study, it was necessary to map the characteristics of the respondents, where the majority are men, are between 36 and 45 years old, a good part has a degree in accounting sciences, graduated in a private HEI, already have a postgraduate degree; have graduated (undergraduate) for at least 11 years and hold up to nine years of acting as controller. Before performing the analysis of significance, it was necessary to identify the perception of the respondents about functions; goals; the controller as an organizational unit and the competencies of the controller. It was identified that 97.67% of the functions presented to controllers are within the concordance range. With regard to Controllership as an organizational unit, respondents believe that the controller should be linked to financial or accounting board. In relation to the objectives, 100% are understood as belonging to controller. Of the business, social and technical skills, 98.27% are perceived positively by the respondents. Regarding the inferential analysis, it was tested the significance of the group characteristics of the controllers and the functions, objectives, controllability as an organizational unit and the competencies of the controller. Among all, we have the Age characteristic as the one that presented the most significance in the analyzes performed. Followed by the nature of the institution and time after graduation (graduation) of the interviewees. However, all the characteristics in any of the analyzes presented significance. In the analyzes it was evident that characteristics of the respondents that were worked influence the way in which they perceive the controller.