A contribuição da controladoria para os agentes de governança corporativa: um estudo de caso no Banco do Brasil

Abstract

Since the last century has finished, a new dynamic in business area is noticed, existing an increasing society, government, customers and collaborators interest in the enterprise extent. In this context, it became necessary that companies look forward acting in a transparent and clear way of working and start, systematically, to give accounts its people directly interested in Enterprise daily life. Corporate Governance practices make possible a clearer, transparent and accessible management. The existence of an agency which assures this rendering of accounts, as transparent and clear as possible is just essential in the extent of Organizations, it was intended identifying that the Controllership would have this mission, with a strategical performance instead of an function executioner one. In this essay, the central objective is to analyze the interaction of the Controllership with Corporate Governance agents in The Bank of Brazil. The research was classified as exploratory and about the nature of this research, it was defined as a qualitative one. It had been adopted during the studies, the following procedures: bibliographical, documentary and case analysis by using managers Controllership and Accounting department of the BB interviews, responsible for Controllership functions, as doctrine extols. The analysis evidences the entirely use of the products generated in the areas of Controllership and Accounting department for the agents of Corporative Governance in this institution. Thus, it may be concluded there is a permanent and synergic relationship between the Controllership and Corporate Governance procedures in the Bank of Brazil environment.