The Value-Generating Capabilities of Controllership

• Autor(a) principal: Brescovici, Silvio Jordan
• Data de Publicação: 2022
• Outros Autores: Garrido, Ivan Laupente, Monticelli, Jefferson Marlon
• Tipo de documento: Artigo
• Idioma: eng; por
• Título da fonte: Contabilidade, Gestão e Governança
• Texto Completo: https://revistacgg.org/index.php/contabil/article/view/2732
• topic: Controladoria; Estratégia; Recursos; Capacidades; Desempenho

Objective: To propose controllership as a capability that generates value for organizations, based on the study of the evolution of its organizational functions, bringing them together in the form of capabilities and presenting the impact on organizational performance. Method: Quantitative, designed in two stages, an exploratory stage that is based on the conceptual model of controllership capabilities, and another of a descriptive nature, based on multivariate statistics and a measurement scale proposing hypotheses of relationship with organizational performance from a sample of 120 companies. Originality/Relevance: The study brings together two different theoretical bodies in their theme – controllership and strategy – and it proposes in an unprecedented way the analytical, planning, and control capabilities, as controllership capabilities, testing their relationships as organizational performance. Results: The results of the study support controllership capabilities and demonstrate the value creation of these capabilities through their positive and significant relationship with organizational performance. Theoretical/Methodological contributions: The expansion of the concept of controllership for strategic management and for the generation of value for organizations, going beyond the contribution restricted to the accounting and financial scope.