Impacts on the controllership with the company adhering to corporate governance

Authors

  • Ilse Maria Beuren Universidade Federal do Paraná - UFPR
  • Gilton Paulo da Silva Universidade Regional de Blumenau - FURB

DOI:

https://doi.org/10.16930/2237-7662/rccc.v12n36p70-82

Keywords:

Impacts, Controllership, Adhesion, Corporate Governance.

Abstract

The objective of this article is to analyze the impact that a company adhering to Corporate Governance brings in the controllership. To achieve this, exploratory research was conducted through multi-case studies within qualitative approach. Three companies from the state of Santa Catarina listed at Bovespa were intentionally selected for their differentiated levels of participation in Corporate Governance. For the field study, a questionnaire with 14 separate questions was electronically mailed to each company, with the responses coming from those employees who are responsible for the controllership and the implantation of Corporate Governance of those companies. The results of the research showed that the controllership has an important role to play in the process of implanting Corporate Governance, once it generates information and contributes to other areas to meet the resulting requirements. Based on the cases studied, it was concluded that controllership was ready to meet the needs of the good practices of Corporate Governance, once a few changes were required in the researched companies.

Author Biographies

Ilse Maria Beuren, Universidade Federal do Paraná - UFPR

Doutora em Controladoria e Contabilidade pela FEA/USP. Professora do Programa de Pós-Graduação em Ciências Contábeis da Universidade Federal do Paraná - UFPR.
Registro CRC: RS-034508/O-T

Gilton Paulo da Silva, Universidade Regional de Blumenau - FURB

Mestre em Ciências Contábeis pela Universidade Regional de Blumenau.
Registro CRC: SC-012786/O

Published

2013-10-16

How to Cite

Beuren, I. M., & Silva, G. P. da. (2013). Impacts on the controllership with the company adhering to corporate governance. Revista Catarinense Da Ciência Contábil, 12(36), p. 70–82. https://doi.org/10.16930/2237-7662/rccc.v12n36p70-82