The controllership in the organizational hierarchy: a study in the largest companies in the state of Santa Catarina - doi: 10.4025/enfoque.v31i2.15490

Abstract

The definition of the position and level of authority are fundamental in any study of controllership. The literature has presented different views on what form to be adopted by the organization, whether from staff or line. Thus, this study aims to identify the level of authority of the comptroller in the 100 firms big in Santa Catarina. The experimental methodology adopted to develop the research was descriptive, qualitative and quantitative in nature, conducted through the survey instrument (survey) accessibility and sampling. The results show when it comes to conceptual and procedural aspects, which for the hierarchical classification and level of authority, there is no consensus, because the comptroller is presented both as advisory body linked directly to senior management, both as a body line, intermediate position, subordinate to the CFO.