Controllership challenges in times of pandemic:: the perception of the controller of an appliance company
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Data de Publicação: | 2023 |
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Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | CAFI (São Paulo) |
Texto Completo: | https://revistas.pucsp.br/index.php/CAFI/article/view/58424 |
Resumo: | This article aimed to identify a controller's perception of the challenges of controllership in times of a pandemic, in an appliance company. Under this scope, the literature dealing with managerial accounting and controllership as instruments for a good financial management of the company was reviewed. The research adopts a predominantly qualitative approach, whose data collection used the analysis of the transcript of an interview carried out, through a Live, published on the youtube channel, in which the researched subject was a controller of a group of companies in the home appliance sectors. The subject was interviewed by two directors of a systems company for budget planning solutions located in the state of Santa Catarina. Thus, taking into account the importance of controllership in business activities in a scenario of economic crisis and pandemic, the results obtained revealed that budget review and cash flow management are the main roles that controllership can adopt at a time of economic crisis to ensure business continuity. Thus, the research contributes to the discussion about the importance and role of controllership as a sector capable of assisting budget planning, cash flow and strategic management of the company in an economic scenario of crisis and pandemic. |
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Controllership challenges in times of pandemic:: the perception of the controller of an appliance companyDesafios da Controladoria em Tempos de Pandemia: : a percepção do controller de uma empresa de eletrodomésticos.Controllership; Pandemic; Economic crisis.Controladoria PandemiaCrise econômicaThis article aimed to identify a controller's perception of the challenges of controllership in times of a pandemic, in an appliance company. Under this scope, the literature dealing with managerial accounting and controllership as instruments for a good financial management of the company was reviewed. The research adopts a predominantly qualitative approach, whose data collection used the analysis of the transcript of an interview carried out, through a Live, published on the youtube channel, in which the researched subject was a controller of a group of companies in the home appliance sectors. The subject was interviewed by two directors of a systems company for budget planning solutions located in the state of Santa Catarina. Thus, taking into account the importance of controllership in business activities in a scenario of economic crisis and pandemic, the results obtained revealed that budget review and cash flow management are the main roles that controllership can adopt at a time of economic crisis to ensure business continuity. Thus, the research contributes to the discussion about the importance and role of controllership as a sector capable of assisting budget planning, cash flow and strategic management of the company in an economic scenario of crisis and pandemic. Este artigo teve como objetivo identificar a percepção de um controller sobre os desafios da controladoria em tempos de pandemia, em uma empresa de eletrodomésticos. Sob esse alcance, foi revisada a literatura versando sobre contabilidade gerencial e controladoria como instrumentos para uma boa gestão financeira da empresa. A pesquisa adota uma abordagem predominantemente qualitativa, cuja coleta dos dados utilizou-se da análise da transcrição de uma entrevista realizada, por meio de uma Live, publicada no canal do Youtube, na qual o sujeito pesquisado foi um controller de um grupo de empresas dos setores de eletrodomésticos. O sujeito foi entrevistado por dois diretores de uma empresa de sistemas para soluções em planejamento orçamentário situada no estado de Santa Catarina. Dessa forma, levando em consideração a importância da controladoria nas atividades empresariais em um cenário de crise econômica e pandemia, os resultados obtidos revelaram que a revisão orçamentária e a gestão de fluxo de caixa são os principais papéis que a controladoria poderá adotar em um momento de crise econômica para assegurar a continuidade dos negócios. Assim, a pesquisa contribui para a discussão acerca da importância e do papel da controladoria como um setor capaz de auxiliar o planejamento orçamentário, o fluxo de caixa e a gestão estratégica da empresa em um cenário econômico de crise e pandemia.Pontifícia Universidade Católica de São Paulo - PUC/SP2023-04-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://revistas.pucsp.br/index.php/CAFI/article/view/5842410.23925/cafi.v6i1.58424CAFI; Vol. 6 No. 1 (2023): CAFI - Contabilidade, Atuária, Finanças & Informação; 45-60CAFI; Vol. 6 Núm. 1 (2023): CAFI - Contabilidade, Atuária, Finanças & Informação; 45-60CAFI ; v. 6 n. 1 (2023): CAFI - Contabilidade, Atuária, Finanças & Informação; 45-602595-17502595-1750reponame:CAFI (São Paulo)instname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPporhttps://revistas.pucsp.br/index.php/CAFI/article/view/58424/42904Copyright (c) 2023 CAFI https://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessPaixão , Guilherme Vicente da Cruz Lopes, Christianne Calado Vieira de Melo2023-08-09T22:35:03Zoai:ojs.pkp.sfu.ca:article/58424Revistahttps://revistas.pucsp.br/index.php/CAFI/indexPRIhttps://revistas.pucsp.br/index.php/CAFI/oainvg@galegale.com.br||2595-17502595-1750opendoar:2023-08-09T22:35:03CAFI (São Paulo) - Pontifícia Universidade Católica de São Paulo (PUC-SP)false |
dc.title.none.fl_str_mv |
Controllership challenges in times of pandemic:: the perception of the controller of an appliance company Desafios da Controladoria em Tempos de Pandemia: : a percepção do controller de uma empresa de eletrodomésticos. |
title |
Controllership challenges in times of pandemic:: the perception of the controller of an appliance company |
spellingShingle |
Controllership challenges in times of pandemic:: the perception of the controller of an appliance company Paixão , Guilherme Vicente da Cruz Controllership; Pandemic; Economic crisis. Controladoria Pandemia Crise econômica |
title_short |
Controllership challenges in times of pandemic:: the perception of the controller of an appliance company |
title_full |
Controllership challenges in times of pandemic:: the perception of the controller of an appliance company |
title_fullStr |
Controllership challenges in times of pandemic:: the perception of the controller of an appliance company |
title_full_unstemmed |
Controllership challenges in times of pandemic:: the perception of the controller of an appliance company |
title_sort |
Controllership challenges in times of pandemic:: the perception of the controller of an appliance company |
author |
Paixão , Guilherme Vicente da Cruz |
author_facet |
Paixão , Guilherme Vicente da Cruz Lopes, Christianne Calado Vieira de Melo |
author_role |
author |
author2 |
Lopes, Christianne Calado Vieira de Melo |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Paixão , Guilherme Vicente da Cruz Lopes, Christianne Calado Vieira de Melo |
dc.subject.por.fl_str_mv |
Controllership; Pandemic; Economic crisis. Controladoria Pandemia Crise econômica |
topic |
Controllership; Pandemic; Economic crisis. Controladoria Pandemia Crise econômica |
description |
This article aimed to identify a controller's perception of the challenges of controllership in times of a pandemic, in an appliance company. Under this scope, the literature dealing with managerial accounting and controllership as instruments for a good financial management of the company was reviewed. The research adopts a predominantly qualitative approach, whose data collection used the analysis of the transcript of an interview carried out, through a Live, published on the youtube channel, in which the researched subject was a controller of a group of companies in the home appliance sectors. The subject was interviewed by two directors of a systems company for budget planning solutions located in the state of Santa Catarina. Thus, taking into account the importance of controllership in business activities in a scenario of economic crisis and pandemic, the results obtained revealed that budget review and cash flow management are the main roles that controllership can adopt at a time of economic crisis to ensure business continuity. Thus, the research contributes to the discussion about the importance and role of controllership as a sector capable of assisting budget planning, cash flow and strategic management of the company in an economic scenario of crisis and pandemic. |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-04-01 |
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://revistas.pucsp.br/index.php/CAFI/article/view/58424 10.23925/cafi.v6i1.58424 |
url |
https://revistas.pucsp.br/index.php/CAFI/article/view/58424 |
identifier_str_mv |
10.23925/cafi.v6i1.58424 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://revistas.pucsp.br/index.php/CAFI/article/view/58424/42904 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2023 CAFI https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2023 CAFI https://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Pontifícia Universidade Católica de São Paulo - PUC/SP |
publisher.none.fl_str_mv |
Pontifícia Universidade Católica de São Paulo - PUC/SP |
dc.source.none.fl_str_mv |
CAFI; Vol. 6 No. 1 (2023): CAFI - Contabilidade, Atuária, Finanças & Informação; 45-60 CAFI; Vol. 6 Núm. 1 (2023): CAFI - Contabilidade, Atuária, Finanças & Informação; 45-60 CAFI ; v. 6 n. 1 (2023): CAFI - Contabilidade, Atuária, Finanças & Informação; 45-60 2595-1750 2595-1750 reponame:CAFI (São Paulo) instname:Pontifícia Universidade Católica de São Paulo (PUC-SP) instacron:PUC_SP |
instname_str |
Pontifícia Universidade Católica de São Paulo (PUC-SP) |
instacron_str |
PUC_SP |
institution |
PUC_SP |
reponame_str |
CAFI (São Paulo) |
collection |
CAFI (São Paulo) |
repository.name.fl_str_mv |
CAFI (São Paulo) - Pontifícia Universidade Católica de São Paulo (PUC-SP) |
repository.mail.fl_str_mv |
nvg@galegale.com.br|| |
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1797069023138021376 |