Controlling functions performed in startups

• Autor(a) principal: Nocetti, Alaide Almeida Novaes
• Data de Publicação: 2018
• Outros Autores: Lavarda, Carlos Eduardo Facin
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/14813
• topic: Controllership; Startup; Controller functions.; Controladoria; Startup; Funciones de Controladoria.; Controladoria; Startup; Funções da Controladoria

Purpose: The present work aims to identify the control functions performed in the startups of Greater Florianópolis/SC and to understand the perception of these companies on the importance of having a structured control department. Methodology: The research is characterized as descriptive by means of survey, with quantitative and qualitative approach. The research population comprises 145 startups from Greater Florianópolis according to the site Startup SC. The information was collected through a questionnaire applied through the Typeform site, with those responsible for the controlling area, financial officers or Chief Executive Officer (CEO) of a sample of 31 startups. Results: The results showed that the control department is present in only five of these companies, however for the respondents this sector is important to offer reliability and consistency in the decision-making process. Contributions of the Study: The functions that stood out in the companies that have a department of control or not, were: Fiscal Accounting, Tax Planning, Management Accounting, Preparation of the financial statements and Strategic Planning. The least pointed out by the companies was Internal Audit, which also was not highlighted in the related studies.