Controladoria em emissora de televisão de médio porte e gestão familiar: estudo de caso

Abstract

The increasing competition at national level among economic actors and the continuous process of organizational change are leading companies to search new managerial tools that can allow best practices in decision making process, supporting an upgrading of their market share. This research aims to analyze current practices and develop a model for best management practices in middle size broadcasting firms. This research shows the increasing importance of the controller’s department, which is placed at the core of the decision making processes, with increasing importance concerning regards to planning, organization, control, communication and motivation, supporting the managerial information system. The research is based on a qualitative methodology with an exploratory approach, through the development of a case study in a middle size broadcasting firm. After the describing and analyzing the main management areas and processes in the firm(i.e. history, products, organizational structure, resources, internal controls mechanisms and information systems) it was possible to evaluate which contributions a controller department would be able to bring to the whole managerial system in the firm. In this way, the present research put forwards a controller model to be implemented in middle size broadcasting firms with familiar management, able to furnish information regarding its performance as a requirement of its continuity.