O perfil das pesquisas em controladoria: Uma revisão da literatura

Abstract

Controllership plays a fundamental role in organizations, being responsible for providing relevant information for decision-making and control of internal processes, planning and analysis. The objective of the work is to identify the profile of controllership research in works published from 2012 to 2023. This is qualitative research. A systematic review was carried out, 14 articles were selected and analyzed. The results present gaps for future research and highlight the main controlling tools adopted by companies. It demonstrated that controllership transcends a technical function, being fundamental for the strategic alignment and long-term sustainability of organizations and that it presents important tools to contribute to the economic growth of organizations. The study contributes by presenting discussions about the impact that controllership brings to the growth of companies, seeking positive effects in improving financial, administrative and organizational management, assisting in decision making.