A atuação da controladoria como business partner em organizações inovadoras

Abstract

In the context of organizations increasingly concerned with issues related to innovation, professionals need to monitor the needs of corporations and innovate, improving the way they have been providing their services. Thus, the research question of this work arises, which aims to know the performance of a controllership considered a business partner and if the organizations that maintain this practice tend to present components and competencies that characterize it as innovative. For this, a structured interview script was developed according to the perspective of Weber (2011), which characterizes the controllership and the business partner, and using the concepts of Alves, Bomtempo e Coutinho (2005) and Tidd et al. (2005) who identify innovative organizations, through the components and competencies selected. The interviews were attended by 7 (seven) professionals who already work as a business partner in companies characterized as innovators. As a result, it was observed that the business partner controllership has an active participation in the organization's earnings, interacting with the various operational and business areas. Factors like communication, critical sense, holistic view, are some of the skills in common in the participants. Organizational culture and support from top management, however, proved to be inducing factors. This form of participation by the controllership closest to the business, brought greater credibility and prestige to the area. As a practical contribution, empirical evidence was presented on how the professional works, in addition to exposing the day-to-day challenges, the adversities felt in the operation and the way they deal with these issues, adding value to their work. The theoretical contribution is observed through the integration of the studies by Tidd et al. (2005) and Weber (2011), since the organizations that present the innovative organizational components and culture are also the ones that stimulate innovative and participatory behavior.