Controladoria em empresas familiares brasileiras: um estudo em uma organização do agronegócio do estado de Mato Grosso

Abstract

In the family business rules and customs are dictated by family members, not being influenced by external agents. To this end, the present study was to analyze the experience lived by the Comptroller in a family business of Mato Grosso State. However, the study sought to know if the controller implemented in a family business of Mato Grosso influences or is influenced. To this was worn a semi-structured interview with the former controller and the Chief Financial Officer in a company that operates in the Brazilian agribusiness and of great importance in Brazil to produce about 6 % of soybean country. The case study was the strategy adopted for the realization of this study in which a content analysis was performed. The main results show that the Comptroller is of great significance for better management, but that the influence exerted by it is limited to aspects of imposing standards and controls, qualify the management process, contribute to the professionalization of management and assist in internationalization, but that has little influence with respect to personal commitment of managing partners, it is noteworthy that this is a single case study. Thus it is understood that the Comptroller both influences as is influenced in the family environment, because the empirical practices exercised by the managers of the studied company.