A controladoria como suporte ao processo de gestão das grandes empresas do estado do ceará – um estudo em empresas ganhadoras do prêmio Delmiro Gouveia, edição 2006

Abstract

This research has for main objective to investigate how the Controllership has subsidized the process of management in its phases of planning, execution and control in the large companies of the State of the Ceará. The problem presents, by one side, an area with many doubts and questionings, over all relative to its relation with the Accounting and attributions in the organizacional context; on the other side, companies who ask for an effective coordination of its process of management, in result of the pressures of competitiveness of the market. The study was characterized, according to the approaching, as a qualitative research.A research of field in the organizations of the state of Ceará evaluated by the Prize Delmiro Gouveia was become fulfilled, the 2006 edition, in the category of the biggest companies. Having as instrument of collection of data, interviews carried through the managers of the agencies of Controllership, using itself structuralized script. Because of the problematic proposal, it was gotten as answers that: in the perception of the managers, the agency of Controllership was conceived under the conception of the evolution of the proper Accounting, assuming as attributions, purely countable activities and typically of line. The Controllership as a supported to the management process, participates with more emphasis of the control phase , as supplier of information and appraiser of performances; also it participates of the planning phase, but with focus in the provisions of information as a help to the decision taking, needing to evaluate in the sense of become more participant in the construction and of effective coordinator of the process.