Controllership challenges in times of pandemic:: the perception of the controller of an appliance company
This article aimed to identify a controller's perception of the challenges of controllership in times of a pandemic, in an appliance company. Under this scope, the literature dealing with managerial accounting and controllership as instruments for a good financial management of the company was...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2023 |
| País: | Brasil |
| Institución: | Pontifícia Universidade Católica de São Paulo (PUC-SP) |
| Repositorio: | CAFI (São Paulo) |
| Idioma: | portugués |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/58424 |
| Acceso en línea: | https://revistas.pucsp.br/index.php/CAFI/article/view/58424 |
| Access Level: | acceso abierto |
| Palabra clave: | Controllership; Pandemic; Economic crisis. Controladoria Pandemia Crise econômica |
| Sumario: | This article aimed to identify a controller's perception of the challenges of controllership in times of a pandemic, in an appliance company. Under this scope, the literature dealing with managerial accounting and controllership as instruments for a good financial management of the company was reviewed. The research adopts a predominantly qualitative approach, whose data collection used the analysis of the transcript of an interview carried out, through a Live, published on the youtube channel, in which the researched subject was a controller of a group of companies in the home appliance sectors. The subject was interviewed by two directors of a systems company for budget planning solutions located in the state of Santa Catarina. Thus, taking into account the importance of controllership in business activities in a scenario of economic crisis and pandemic, the results obtained revealed that budget review and cash flow management are the main roles that controllership can adopt at a time of economic crisis to ensure business continuity. Thus, the research contributes to the discussion about the importance and role of controllership as a sector capable of assisting budget planning, cash flow and strategic management of the company in an economic scenario of crisis and pandemic. |
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