Gestão do conhecimento na área de controladoria: um estudo de caso em modelo de estrutura descentralizada

• Autor(a) principal: Simãozinho, Sergio de Miranda
• Data de Publicação: 2012
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações do Mackenzie
• Texto Completo: http://dspace.mackenzie.br/handle/10899/26265
• topic: gestão do conhecimento; controladoria; conversão do conhecimento; knowledge management; controllership; knowledge conversion; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

In the current competitive context of the businesses where the business environment becomes it s so fast, and the physical and financial capital is no longer the differential in competitive strategy, the focus of companies turned to innovation, because without it, companies will be doomed to extinction. Thus, to meet this challenge, knowledge management has become essential for companies because they need people with knowledge and skills that are the differential relative to its competition. In this sense, it is common knowledge management associated with more people and departments that develop products and services offered by the companies, however, this vision cannot be limited to these departments, because there are other departments that also merit of concern in knowledge management companies. Accordingly, and in view of the important role of the Controller in managing business enterprises, this case study explored the question of knowledge in the Comptroller, with the purpose of investigating "As professionals in the department Comptroller acquire and share knowledge?". It is hoped that the answer to this question and provide empirical evidence of the current state of knowledge management oriented to the Controller, this study will contribute to enable companies to plan and implement actions structured and efficient in improving the skills of its professionals, that in counterpart may be supported with best qualified professionals in implementing differentiated and their competitive strategies.