A contribuição do controller como business partner: sistematização de atividades sob a ótica do sistema de gestão do desempenho

• Autor(a) principal: Silva, Marcos Batista da
• Data de Publicação: 2017
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações do Mackenzie
• Texto Completo: http://dspace.mackenzie.br/handle/10899/26352
• topic: sistemas de gestão do desempenho (SGD); controladoria; contabilidade gerencial; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

The changing in the controller’s role is represented by the term “business partner”, which means: (i) contribution to the organizational performance; (ii) the performance of traditional activities in Accounting and (iii) participation in the strategic management process. The fundamental problem of this research is the need for a deeper understanding of the controller’s procedure extension as a business partner from the perspective of the performance management system. So, this paper is proposing an illustration based on eleven dimensions. They are: (i) “setting goals”, (ii) “strategies and plans”, (iii) “strength and coherence”, (iv) “mission and vision”, (v) “performance key measures”, (vi) “performance evaluation”, (vii) “information flow, systems and networks”, (viii) “reward system”, (ix) “success key factors”, (x) “organizational structure” and (xi) “system alteration”. This was made to guide the systematization of thirty-eight controller activities based in the management performance system. After the conclusion of the systematization and its respective illustration, the researcher held the field research to know the extension in which the controllers perform as business partners in their organizations. A case study was held with a group that gone through procurement processes and disinvestments of companies in the last five years. It is a publicly-traded company with global agribusiness operations. Four Controllership professionals were interviewed — a Global Chief Financial Officer, a Controllership director, a business controller and a Controllership assistant — and also the internal communication manager and the investor relation manager who do not integrate the Controllership area. Besides the interviews, documents were collected and direct observations were made as sources of data collection. The analysis of the results were based in triangulation. No evidence of the controller participation was found in a total of five activities that referred their contribution to the communication tasks. Moreover, it were found twelve business partner tasks performed by the controller and an illustration of their participation as business partner was elaborated as a complementation from the perspective of the performance management. Ultimately, the results prove that, in practice, the performance of the controller as a business partner covers seven dimensions, among eleven dimensions cataloged in the illustration. A strong performance of the controller was verified in these dimensions: (i) “setting goals” and (ii) “strategies and plans”. They also partially perform in (iii) “strength and coherence”, (iv) “mission and vision”, (v) “performance key measures”, (vi) “performance evaluation”, and (vii) “information flow, systems and networks”. Finally, no evidences were found of the controller participation in (viii) “reward system”, (ix) “success key factors”, (x) “organizational structure” and (xi) “system alteration”.