Functions of the controller: : a study performed in a retailer chain of supermarkets

• Autor(a) principal: Beserra de Sá, Célio
• Data de Publicação: 2021
• Outros Autores: Cunha Callado, Aldo Leonardo
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: REMIPE
• Texto Completo: https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/303
• topic: Controladoria; Funções; Supermercados; Controllership; Functions; Supermarkets

Controllership develops as an organ whose main objective is to assist in the management of companies, provide useful and assertive informational subsidies and ensure the achievement of positive results. However, the literature associated with the theme still lacks clear concepts, which involves establishing its functions. In this context, this article seeks to identify and discuss the functions inherent to controllership in a retail supermarket chain. To achieve this objective, a descriptive research was carried out, with a qualitative approach to the problem, being operationalized through a case study. Data were collected through interviews, participant observations and document analysis. The results obtained allowed to identify and conclude that the studied company is in agreement with the controllership functions considered by the researched literature, even if it has some difficulties and limitations in their performance. In addition, the company does not have an official department called controllership in its internal structure, and many of the functions are performed and monitored by a management committee.