Controllership Functions within the Management Concepts

Detalhes bibliográficos
Autor(a) principal: Belarmino, Cristiano
Data de Publicação: 2022
Outros Autores: Callado, Aldo Leonardo Cunha, Valença, Paulo Henrique Leite
Tipo de documento: Artigo
Idioma: por
Título da fonte: REMIPE
Texto Completo: https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/357
Resumo: This study aims to investigate the most frequent functions performed by controllership in metallurgical, mechanical and electrical material industries located in the State of Pernambuco, within the concepts of operational, economic and strategic management, as well as to investigate their correlation based on general characteristics of these companies. As a technical procedure, a survey was adopted through a closed questionnaire using a Likert-type scale. E-mails were sent to 85 companies listed as members of the Union of Metallurgical, Mechanical and Electrical Material Industries of Pernambuco, returning 21 complete responses. The survey was carried out between the months of February/2020 and May/2021. In the analysis of the results, descriptive statistics and the Spearman Correlation test were used. Thus, it was found that the functions of controllership, in the conceptions of operational and economic management, showed significant levels of correlation between the general characteristics of the companies surveyed, however, the strategic management group did not show a significant association between the analyzed variables. Therefore, it was noticed that strategic management does not have a significant statistical relationship between these companies belonging to the same group.
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spelling Controllership Functions within the Management ConceptsAs Funções da Controladoria dentro das Concepções de GestãoControladoriaGestãoIndústriaControllershipManagementIndustryThis study aims to investigate the most frequent functions performed by controllership in metallurgical, mechanical and electrical material industries located in the State of Pernambuco, within the concepts of operational, economic and strategic management, as well as to investigate their correlation based on general characteristics of these companies. As a technical procedure, a survey was adopted through a closed questionnaire using a Likert-type scale. E-mails were sent to 85 companies listed as members of the Union of Metallurgical, Mechanical and Electrical Material Industries of Pernambuco, returning 21 complete responses. The survey was carried out between the months of February/2020 and May/2021. In the analysis of the results, descriptive statistics and the Spearman Correlation test were used. Thus, it was found that the functions of controllership, in the conceptions of operational and economic management, showed significant levels of correlation between the general characteristics of the companies surveyed, however, the strategic management group did not show a significant association between the analyzed variables. Therefore, it was noticed that strategic management does not have a significant statistical relationship between these companies belonging to the same group.Esse estudo tem como objetivo averiguar quais são as funções mais frequentes desempenhadas pela controladoria em indústrias metalúrgicas, mecânicas e de material elétrico localizadas no Estado de Pernambuco, dentro das concepções de gestão operacional, econômica e estratégica, assim como, investigar a sua correlação baseada nas características gerais dessas empresas. Como procedimento técnico foi adotado um levantamento através de um questionário fechado com a utilização de uma escala do tipo likert. Foram enviados e-mails para 85 empresas que constam como associadas no Sindicato das Indústrias Metalúrgicas, Mecânicas e Material Elétrico de Pernambuco, retornando 21 respostas completas. A pesquisa foi realizada entre os meses de fevereiro/2020 e maio/2021. Na análise dos resultados se utilizou a estatística descritiva e o teste de Correlação de Spearman. Desse modo, contatou-se que as funções da controladoria, nas concepções de gestão operacional e econômica, apresentaram níveis significativos de correlação entre as características gerais das empresas pesquisadas, todavia, o grupo de gestão estratégica não demonstrou associação significativa entre as variáveis analisadas. Portanto, percebeu-se que a gestão estratégica não tem relacionamento estatístico significativo entre essas empresas pertencentes ao mesmo grupo.FATEC Osasco2022-10-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://remipe.fatecosasco.edu.br/index.php/remipe/article/view/35710.21574/remipe.v8i2.357REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; v. 8 n. 2 (2022): Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; 144-1652446-862210.21574/remipe.v8i2reponame:REMIPEinstname:Faculdade de Tecnologia de Osasco (FATEC)instacron:FATECporhttps://remipe.fatecosasco.edu.br/index.php/remipe/article/view/357/256Copyright (c) 2022 REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osascoinfo:eu-repo/semantics/openAccessBelarmino, CristianoCallado, Aldo Leonardo CunhaValença, Paulo Henrique Leite2022-10-29T17:30:49Zoai:remipe.fatecosasco.edu.br:article/357Revistahttp://remipe.fatecosasco.edu.br/index.php/remipe/PRIhttp://remipe.fatecosasco.edu.br/index.php/remipe/oaifernando@fernandoasantos.com.br10.215742446-86222446-8622opendoar:2024-04-22T12:03:10.048682REMIPE - Faculdade de Tecnologia de Osasco (FATEC)false
dc.title.none.fl_str_mv Controllership Functions within the Management Concepts
As Funções da Controladoria dentro das Concepções de Gestão
title Controllership Functions within the Management Concepts
spellingShingle Controllership Functions within the Management Concepts
Belarmino, Cristiano
Controladoria
Gestão
Indústria
Controllership
Management
Industry
title_short Controllership Functions within the Management Concepts
title_full Controllership Functions within the Management Concepts
title_fullStr Controllership Functions within the Management Concepts
title_full_unstemmed Controllership Functions within the Management Concepts
title_sort Controllership Functions within the Management Concepts
author Belarmino, Cristiano
author_facet Belarmino, Cristiano
Callado, Aldo Leonardo Cunha
Valença, Paulo Henrique Leite
author_role author
author2 Callado, Aldo Leonardo Cunha
Valença, Paulo Henrique Leite
author2_role author
author
dc.contributor.author.fl_str_mv Belarmino, Cristiano
Callado, Aldo Leonardo Cunha
Valença, Paulo Henrique Leite
dc.subject.por.fl_str_mv Controladoria
Gestão
Indústria
Controllership
Management
Industry
topic Controladoria
Gestão
Indústria
Controllership
Management
Industry
description This study aims to investigate the most frequent functions performed by controllership in metallurgical, mechanical and electrical material industries located in the State of Pernambuco, within the concepts of operational, economic and strategic management, as well as to investigate their correlation based on general characteristics of these companies. As a technical procedure, a survey was adopted through a closed questionnaire using a Likert-type scale. E-mails were sent to 85 companies listed as members of the Union of Metallurgical, Mechanical and Electrical Material Industries of Pernambuco, returning 21 complete responses. The survey was carried out between the months of February/2020 and May/2021. In the analysis of the results, descriptive statistics and the Spearman Correlation test were used. Thus, it was found that the functions of controllership, in the conceptions of operational and economic management, showed significant levels of correlation between the general characteristics of the companies surveyed, however, the strategic management group did not show a significant association between the analyzed variables. Therefore, it was noticed that strategic management does not have a significant statistical relationship between these companies belonging to the same group.
publishDate 2022
dc.date.none.fl_str_mv 2022-10-01
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://remipe.fatecosasco.edu.br/index.php/remipe/article/view/357
10.21574/remipe.v8i2.357
url https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/357
identifier_str_mv 10.21574/remipe.v8i2.357
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/357/256
dc.rights.driver.fl_str_mv Copyright (c) 2022 REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2022 REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv FATEC Osasco
publisher.none.fl_str_mv FATEC Osasco
dc.source.none.fl_str_mv REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; v. 8 n. 2 (2022): Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; 144-165
2446-8622
10.21574/remipe.v8i2
reponame:REMIPE
instname:Faculdade de Tecnologia de Osasco (FATEC)
instacron:FATEC
instname_str Faculdade de Tecnologia de Osasco (FATEC)
instacron_str FATEC
institution FATEC
reponame_str REMIPE
collection REMIPE
repository.name.fl_str_mv REMIPE - Faculdade de Tecnologia de Osasco (FATEC)
repository.mail.fl_str_mv fernando@fernandoasantos.com.br
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