Controllership Functions within the Management Concepts
This study aims to investigate the most frequent functions performed by controllership in metallurgical, mechanical and electrical material industries located in the State of Pernambuco, within the concepts of operational, economic and strategic management, as well as to investigate their correlatio...
| Autores: | , , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2022 |
| País: | Brasil |
| Institución: | Faculdade de Tecnologia de Osasco (FATEC) |
| Repositorio: | REMIPE |
| Idioma: | portugués |
| OAI Identifier: | oai:remipe.fatecosasco.edu.br:article/357 |
| Acceso en línea: | https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/357 |
| Access Level: | acceso abierto |
| Palabra clave: | Controladoria Gestão Indústria Controllership Management Industry |
| Sumario: | This study aims to investigate the most frequent functions performed by controllership in metallurgical, mechanical and electrical material industries located in the State of Pernambuco, within the concepts of operational, economic and strategic management, as well as to investigate their correlation based on general characteristics of these companies. As a technical procedure, a survey was adopted through a closed questionnaire using a Likert-type scale. E-mails were sent to 85 companies listed as members of the Union of Metallurgical, Mechanical and Electrical Material Industries of Pernambuco, returning 21 complete responses. The survey was carried out between the months of February/2020 and May/2021. In the analysis of the results, descriptive statistics and the Spearman Correlation test were used. Thus, it was found that the functions of controllership, in the conceptions of operational and economic management, showed significant levels of correlation between the general characteristics of the companies surveyed, however, the strategic management group did not show a significant association between the analyzed variables. Therefore, it was noticed that strategic management does not have a significant statistical relationship between these companies belonging to the same group. |
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