The controllers' profile and their strategic choices: an analysis of Brazilian and Portuguese controllers

Detalhes bibliográficos
Autor(a) principal: Ferreira, Mônica Aparecida
Data de Publicação: 2021
Outros Autores: Leal, Edvalda Araújo, Ferreira, Ana Maria Dias Simões da Costa, Ferreira, Layne Vitória
Tipo de documento: Artigo
Idioma: por
eng
Título da fonte: Revista de contabilidade e organizações
Texto Completo: https://www.revistas.usp.br/rco/article/view/186510
Resumo: This article aims to understand how the values and cognitive basis proposed by the Upper Echelons Theory are seen in the strategic choices of controllers who work in companies in Brazil and Portugal. This is a descriptive study with a qualitative approach. Data were collected between the years 2018 and 2020 from interviews conducted with controllers and former controllers associated with companies from different sectors in these countries. A total of twenty-three interviews were conducted, and the data were analyzed using content analysis. The results revealed that previous professional experience and academic background, as well as the individual profile, the hierarchical structure, the organizational culture, and the level of autonomy given to the controllers interfere in their strategic choices in both countries. Collectivism, rationality, duty, and novelty were the values most emphasized by the interviewees as being essential to the position of controller.
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spelling The controllers' profile and their strategic choices: an analysis of Brazilian and Portuguese controllersPerfil do controller e suas escolhas estratégicas: uma análise sobre controllers brasileiros e portuguesesEscolhas estratégicasAlto escalãoControllerValoresBase cognitivaStrategic choicesUpper EchelonsControllerValuesCognitive basisThis article aims to understand how the values and cognitive basis proposed by the Upper Echelons Theory are seen in the strategic choices of controllers who work in companies in Brazil and Portugal. This is a descriptive study with a qualitative approach. Data were collected between the years 2018 and 2020 from interviews conducted with controllers and former controllers associated with companies from different sectors in these countries. A total of twenty-three interviews were conducted, and the data were analyzed using content analysis. The results revealed that previous professional experience and academic background, as well as the individual profile, the hierarchical structure, the organizational culture, and the level of autonomy given to the controllers interfere in their strategic choices in both countries. Collectivism, rationality, duty, and novelty were the values most emphasized by the interviewees as being essential to the position of controller.O presente artigo tem como objetivo compreender como os valores e a base cognitiva propostos pela Teoria dos Altos Escalões são percebidos nas escolhas estratégicas de controllers que atuam em empresas do Brasil e de Portugal. Trata-se de um estudo descritivo com abordagem qualitativa. Os dados foram coletados entre os anos de 2018 a 2020 a partir de entrevistas realizadas com controllers e ex-controllers vinculados a empresas de diferentes segmentos dos dois países. No total, foram realizadas vinte e três entrevistas, tendo sido os dados analisados por meio da análise de conteúdo. Os resultados revelaram que a experiência profissional prévia e a formação acadêmica dos profissionais, assim como o perfil do indivíduo, a estrutura hierárquica, a cultura organizacional e o nível de autonomia que é dado aos controllers, interferem em suas escolhas estratégicas em ambos os países. Coletivismo, racionalidade, dever e inovação foram os valores mais destacados pelos entrevistados como sendo essenciais para o cargo de controller.Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto2021-10-28info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdftext/xmlhttps://www.revistas.usp.br/rco/article/view/18651010.11606/issn.1982-6486.rco.2021.186510Revista de Contabilidade e Organizações; Vol. 15 (2021); e186510Revista de Contabilidade e Organizações; Vol. 15 (2021); e186510Revista de Contabilidade e Organizações; v. 15 (2021); e1865101982-6486reponame:Revista de contabilidade e organizaçõesinstname:Universidade de São Paulo (USP)instacron:USPporenghttps://www.revistas.usp.br/rco/article/view/186510/176968https://www.revistas.usp.br/rco/article/view/186510/176969https://www.revistas.usp.br/rco/article/view/186510/179744Copyright (c) 2021 Mônica Aparecida Ferreira, Edvalda Araújo Leal, Ana Maria Dias Simões da Costa Ferreira, Layne Vitória Ferreirahttps://creativecommons.org/licenses/by-nc-nd/4.0info:eu-repo/semantics/openAccessFerreira, Mônica AparecidaLeal, Edvalda AraújoFerreira, Ana Maria Dias Simões da Costa Ferreira, Layne Vitória 2022-02-16T17:43:54Zoai:revistas.usp.br:article/186510Revistahttps://www.revistas.usp.br/rcoPUBhttps://www.revistas.usp.br/rco/oairco@usp.br1982-64861982-6486opendoar:2022-02-16T17:43:54Revista de contabilidade e organizações - Universidade de São Paulo (USP)false
dc.title.none.fl_str_mv The controllers' profile and their strategic choices: an analysis of Brazilian and Portuguese controllers
Perfil do controller e suas escolhas estratégicas: uma análise sobre controllers brasileiros e portugueses
title The controllers' profile and their strategic choices: an analysis of Brazilian and Portuguese controllers
spellingShingle The controllers' profile and their strategic choices: an analysis of Brazilian and Portuguese controllers
Ferreira, Mônica Aparecida
Escolhas estratégicas
Alto escalão
Controller
Valores
Base cognitiva
Strategic choices
Upper Echelons
Controller
Values
Cognitive basis
title_short The controllers' profile and their strategic choices: an analysis of Brazilian and Portuguese controllers
title_full The controllers' profile and their strategic choices: an analysis of Brazilian and Portuguese controllers
title_fullStr The controllers' profile and their strategic choices: an analysis of Brazilian and Portuguese controllers
title_full_unstemmed The controllers' profile and their strategic choices: an analysis of Brazilian and Portuguese controllers
title_sort The controllers' profile and their strategic choices: an analysis of Brazilian and Portuguese controllers
author Ferreira, Mônica Aparecida
author_facet Ferreira, Mônica Aparecida
Leal, Edvalda Araújo
Ferreira, Ana Maria Dias Simões da Costa
Ferreira, Layne Vitória
author_role author
author2 Leal, Edvalda Araújo
Ferreira, Ana Maria Dias Simões da Costa
Ferreira, Layne Vitória
author2_role author
author
author
dc.contributor.author.fl_str_mv Ferreira, Mônica Aparecida
Leal, Edvalda Araújo
Ferreira, Ana Maria Dias Simões da Costa
Ferreira, Layne Vitória
dc.subject.por.fl_str_mv Escolhas estratégicas
Alto escalão
Controller
Valores
Base cognitiva
Strategic choices
Upper Echelons
Controller
Values
Cognitive basis
topic Escolhas estratégicas
Alto escalão
Controller
Valores
Base cognitiva
Strategic choices
Upper Echelons
Controller
Values
Cognitive basis
description This article aims to understand how the values and cognitive basis proposed by the Upper Echelons Theory are seen in the strategic choices of controllers who work in companies in Brazil and Portugal. This is a descriptive study with a qualitative approach. Data were collected between the years 2018 and 2020 from interviews conducted with controllers and former controllers associated with companies from different sectors in these countries. A total of twenty-three interviews were conducted, and the data were analyzed using content analysis. The results revealed that previous professional experience and academic background, as well as the individual profile, the hierarchical structure, the organizational culture, and the level of autonomy given to the controllers interfere in their strategic choices in both countries. Collectivism, rationality, duty, and novelty were the values most emphasized by the interviewees as being essential to the position of controller.
publishDate 2021
dc.date.none.fl_str_mv 2021-10-28
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://www.revistas.usp.br/rco/article/view/186510
10.11606/issn.1982-6486.rco.2021.186510
url https://www.revistas.usp.br/rco/article/view/186510
identifier_str_mv 10.11606/issn.1982-6486.rco.2021.186510
dc.language.iso.fl_str_mv por
eng
language por
eng
dc.relation.none.fl_str_mv https://www.revistas.usp.br/rco/article/view/186510/176968
https://www.revistas.usp.br/rco/article/view/186510/176969
https://www.revistas.usp.br/rco/article/view/186510/179744
dc.rights.driver.fl_str_mv https://creativecommons.org/licenses/by-nc-nd/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv https://creativecommons.org/licenses/by-nc-nd/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
text/xml
dc.publisher.none.fl_str_mv Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto
publisher.none.fl_str_mv Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto
dc.source.none.fl_str_mv Revista de Contabilidade e Organizações; Vol. 15 (2021); e186510
Revista de Contabilidade e Organizações; Vol. 15 (2021); e186510
Revista de Contabilidade e Organizações; v. 15 (2021); e186510
1982-6486
reponame:Revista de contabilidade e organizações
instname:Universidade de São Paulo (USP)
instacron:USP
instname_str Universidade de São Paulo (USP)
instacron_str USP
institution USP
reponame_str Revista de contabilidade e organizações
collection Revista de contabilidade e organizações
repository.name.fl_str_mv Revista de contabilidade e organizações - Universidade de São Paulo (USP)
repository.mail.fl_str_mv rco@usp.br
_version_ 1797054146129428480

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