Impacts on the controllership with the company adhering to corporate governance

• Autor(a) principal: Beuren, Ilse Maria
• Data de Publicação: 2013
• Outros Autores: Silva, Gilton Paulo da
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Catarinense da Ciência Contábil (Online)
• Texto Completo: https://revista.crcsc.org.br/index.php/CRCSC/article/view/1513
• topic: Reflexos; Controladoria; Adesão; Governança corporativa.; Impacts; Controllership; Adhesion; Corporate Governance.

The objective of this article is to analyze the impact that a company adhering to Corporate Governance brings in the controllership. To achieve this, exploratory research was conducted through multi-case studies within qualitative approach. Three companies from the state of Santa Catarina listed at Bovespa were intentionally selected for their differentiated levels of participation in Corporate Governance. For the field study, a questionnaire with 14 separate questions was electronically mailed to each company, with the responses coming from those employees who are responsible for the controllership and the implantation of Corporate Governance of those companies. The results of the research showed that the controllership has an important role to play in the process of implanting Corporate Governance, once it generates information and contributes to other areas to meet the resulting requirements. Based on the cases studied, it was concluded that controllership was ready to meet the needs of the good practices of Corporate Governance, once a few changes were required in the researched companies.