Uma análise das funções de controladoria segundo as expectativas dos gestores de entidades de serviço social : um estudo de caso do Serviço Social do Comércio SESC

Abstract

The aim of this study was to examine the expectations that managers of an entity of Social Service, SESC - São Paulo, have in relation to tasks or functions that will be part of the controlling unit, and compare the results of this research with the results in the best companies in Brazil. It was a case study, and 17 managers from the Authority of Social Services have been interviewed. The applied questionnaire was composed of two parts: one concerns the identification of the internal structure of the controlling unit, and the second one the identification of other related functions, tasks and activities to be performed by the future controllership industry. The objective of such tests was to identify, from the point of view of managers, the functions and the hierarchical structure exerted by the future controlling unit in the entity. The data were treated through descriptive statistics, and compared to the results obtained in Brazilian largest companies that do not have the Controllership unit. The results concerning the implementation the unit indicate the need for some functions of controllership: the Internal Audit and Internal Controls. Regarding the comparison of data, it was observed that the SESC Entity has some peculiarities, mainly because it is a private nature entity established by Decree law. Moreover, it has some public functions, especially for the provision of accounts.