Estudo de caso: papel da controladoria na gestão de empresas inovadoras

Abstract

The research was developed based on the theoretical reference of two areas of related knowledge, business administration, with Cunha (2005), and accounting sciences, with Weber (2011). This is a qualitative research, done through a case study, with interviews containing semistructured questions applied through a sense among the managers of the organization, triangulated with direct observation and analysis of documents. The applied methodology, in line with the theme, is innovative and enabled the results obtained to be translated into a matrix of cross references, in which it is possible to measure at what level the control plays its role in the management of the innovative company. It was found in the organizational environment studied a high degree of complexity of the interactions between controller and managers what requires of the professionals who work in the controller, as well as versatility, wide knowledge, both of controller and other areas, and agility in the service. It was agreed among the interviewees that the information prepared, disclosed and sold by the controller is considered useful and reliable. The management information system (GIS) is widely used in the organization. The operation as co-manager is perceptible to a lesser degree, being effective in the management of alliances and structure, which is linked to investments focused on technological innovation. Controlling as a business partner is perceptible to a lesser extent. The finding in the survey is the freedom granted to the controller to fully exercise all levels, from data maker to business partner. In all categories, there is no restriction of action by any manager. Thus, the innovative company is a fertile ground, both for applying consolidated practices and for implanting new artifacts and management practices that aid in the innovative process.