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RBGN REVISTA BRASILEIRA DE GESTÃO DE NEGÓCIOS

Review of Business Management


ISSN 1806-4892

© FECAP

DOI: http://dx.doi.org/10.7819/rbgn.v15i47.1185

Subject Area: Accountancy and Controllership

Controllership Functions: an analysis in the Brazilian scenario


Funções da Controladoria: uma análise no cenário brasileiro

Funciones de Controlling: un análisis en escena brasileña


Rogério João Lunkes1
Darci Schnorrenberger2
Fabricia Silva da Rosa3

Received on January 4, 2012 / Approved on April 25, 2013


Responsible Editor: Ivam Ricardo Peleias, Dr.
Evaluation process: Double Blind Review

ABSTRACT highlighted: planning, control, accountancy, and


The definition of basic functions is one of the report elaboration and interpretation.
key points in the consolidation of any field of
knowledge, as the controllership. However, there Keywords: Controllership. Functions. Controller.
are difficulties in this regard due to unsatisfactory Brazil.
concepts and principles, confusing and sometimes
contradictory literature. Therefore, this study RESUMO
aims to identify and analyze the functions of A definição das funções básicas é um dos pontos
the controllership in empirical studies, and in fundamentais na consolidação de qualquer
books and reference manuals. To achieve this área do conhecimento, como na controladoria.
goal, major works and reference manuals were Há, entretanto, dificuldades nesse aspecto
selected, besides articles published in leading em decorrência de conceitos e concepções
accounting journals and conferences. The insatisfatórias, confusas e por vezes contraditórias,
results show an increase in the release of new tanto na literatura como na prática. Diante disso,
works and the publication of empirical studies este trabalho tem como objetivo identificar e
about controllership. Among the functions analisar as principais funções da controladoria
consolidated in terms of books and manuals, as em estudos empíricos e em obras e manuais
well as empirical studies, the following can be de referência. Para tanto, foram selecionadas as

1. Doctor in Production Engineering and Professor at the Federal University of Santa Catarina (UFSC)
[rogeriolunkes@hotmail.com]
2. Doctor in Production Engineering and Professor at the Federal University of Santa Catarina (UFSC) [darcisc@gmail.com]
3. Doctor in Production Engineering and Professor at the Federal University of Santa Catarina (UFSC) [fabriciasrosa@hotmail.com]
Authors´ address: Rector João David Ferreira Lima University Campus w/o no. – Trindade, Florianópolis – SC – CEP:
88040-900 – Brazil

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Rev. bus. manag., São Paulo, Vol. 15, No. 47, pp. 283-299, Apr./Jun. 2013
Rogério João Lunkes / Darci Schnorrenberger / Fabricia Silva da Rosa

principais obras e manuais de referência e artigos new academic discipline, efforts have being made
publicados nas principais revistas e congressos to attain legitimacy and its own identity.
de contabilidade. Os resultados mostram um For the followers of the idea of a single
crescimento no lançamento de novas obras e na discipline, the controllership comprises a
publicação de estudos empíricos em controladoria. knowledge not approached in other disciplines,
Entre as funções consolidadas em termos de obras such as management accountancy and costs, or
e manuais e estudos empíricos podem-se destacar the areas of business administration. This means
planejamento, controle, contábil e elaboração de that the body of knowledge produced by the
relatórios e interpretação. discipline is accepted by the scientific community
as part of the superior education and research
Palavras-chave: Controladoria. Funções. system. To attain such legitimacy, it is supposed
Controller. Brasil. the possibility of identifying an idiosyncratic set
of themes and functions, or cognitive styles, that
RESUMEN supposedly are special in relation to some aspect
La definición de las funciones básicas es uno de and, that thus should be different from other
los puntos clave en la consolidación de cualquier disciplines (LUNKES et al., 2012; MESSNER
área de conocimiento, como la Contraloría. Sin et al., 2008).
embargo, existen dificultades en este sentido debido As the controllership was originated
in its practice, it has grown with no clear
a los conceptos y principios insatisfactorios, a
definition of its area of activities. As a result,
veces confusos y contradictorios, de la literatura y de
at first, most of the conceptual framework was
la práctica. De este modo, este trabajo tiene como
influenced by the ideas governing the practical
objetivo identificar y analizar las principales funciones del
application. That is, most of its development
controlador en los estudios empíricos y de las obras y
was determined by the interaction of theoretical
manuales de referencia. Para lograr este objetivo, se
principles with the practice itself (LUNKES;
han seleccionado las principales obras y manuales
SCHNORRENBERGER, 2009).
de referencia, así como los artículos publicados en
To Küpper (2005), regardless of the
revistas líderes de contabilidad y conferencias. Los
origins, the functions of controllership should not
resultados muestran un aumento en la liberación de
be searched for only in empirical studies. Horváth
nuevas obras y la publicación de los departamentos de
(2006) says that, on the other side, the assumption
estudios empíricos. Entre las funciones consolidadas en
of research to be employed should be capable of
términos de libros y manuales y los estudios empíricos,
capturing the main features of the controllership
destacan: la planificación, el control, la contabilidad, function in the way it is actually perceived. On
la presentación de informes y la interpretación. the other hand, he defends that it also should be
sufficiently flexible to comprise new knowledge
Palabras clave: Contraloría. Funciones. Controller. and suggestions of configuration for this field,
Brasil. and its progresses should be practically integrable.
Furthermore, it should also be considered that the
functions of controllership are changing in time
1 INTRODUCTION (BENČOVÁ; KAĽAVSKÁ, 2009).
In Brazil, the professional performing
In the literature, there is an effort to make the functions related to controllership in
the controllership a discipline with conceptual organizations is called the controller. To Lunkes
basis and its own identity. The definition of the and Schnorrenberger (2009), Lunkes et al. (2009)
basic functions is one of the key items in the and Lunkes, Schnorrenberger and Gasparreto
consolidation of any knowledge field, this not (2010), the controller is a professional who
being different in controllership. As a relatively might perform different activities, depending

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Rev. bus. manag., São Paulo, v. 15, n. 47, pp. 283-299, Apr./Jun. 2013
Controllership Functions: an analysis in the Brazilian scenario

on the organization, such as planning, control, The research conducted by Siqueira


information and accounting system, among and Soltelinho (2001), in the Jornal do Brasil,
others. Considering the difficulty in knowing since 1960, revealed that the first advertisement
and attaining a defined and accepted set of requesting a professional to perform the
basic controllership functions, the following controller functions dates back to 1962. In
research question come up: what are the basic that year, three advertisements searching for
controllership functions identified in empirical controllership professionals were published.
studies and by the literature in works and manuals? The first one searched for a controller with
To Horváth (2006), there are different American accounting principles and Brazilian
ways to know the status and the development tax legislation knowledge. The second ad did
of controllership as representation bodies and not reveal much information about the position.
associations, reports on empirical studies, The requesting company is identified as a big
publications on solutions deriving from the company, belonging to the metallurgic industry,
practice and manuals and/or works of reference. and curiously requires that the candidate to be
Therefore, the objective of the work is to identify a Brazilian native or a naturalized Brazilian.
and analyze the controllership functions described At last, there is a company searching for an
in representation bodies, empirical studies, assistant controller. This ad has two interesting
highlighted in works and manuals of reference, particulars: firstly, it highlights the need of a
in addition to an attempt to consolidate them.
controller assistant, who would probably work
This study offers the opportunity to explore
connected to a controller; secondly; the ad
the dynamic relation among the controllership
requested professionals with basic accountancy
functions described in literature and in the
or economy formation, with preference for the
organizational setup in which they are applied.
second.
It is also noteworthy that the studies on
To Kanitz (1976), the first Brazilian
isolated practices cannot be used as basis for the
controllers were selected among those professionals
definition of controllership functions, and that
responsible for the accounting or financial
a bigger framework of publications can more
department of the company. Schmidt and
properly reflect the state of the art and the need
Santos (2006) defend that this is because of the
of such activity in practical terms. Therefore,
broad perspective those professionals have of the
this consolidation can strengthen this field of
organization, making them capable of performing
activity, improving the activities through gains of
the initial controllership activities.
efficiency, in addition to directing the education
plans applied in teaching institutions to the This development led the discipline
academic discipline, among other possibilities. to be gradually offered in the graduation and
post-graduation courses on Accounting Sciences.
The initial studies in Brazil have different
2 REVIEW OF LITERATURE features, because they divided the controllership
into two major research lines. In the first one, it
2.1 Origins and development of controllership is treated as an administrative body or unit, with
mission, functions and guiding principles defined
The controllership or the position of in the management model of the organizational
the controller was first introduced in Brazil in system. The other line describes it as an area or
the 1960´s, with the arrival of multinational field of the human knowledge, with fundaments,
US companies. Since the 1970´s, scholars and concepts, principles and methods coming
researchers are trying to include this practical from the other sciences (ALMEIDA; PARISI;
development of controllership in their studies PEREIRA, 2001; MOSIMANN; FISCH, 1999;
and researchers at the universities. PELEIAS, 2002).

285
Rev. bus. manag., São Paulo, v. 15, n. 47, pp. 283-299, Apr./Jun. 2013
human knowledge, with fundaments, concepts, principles and methods coming from the other
sciences (ALMEIDA; PARISI; PEREIRA, 2001; MOSIMANN; FISCH, 1999; PELEIAS,
Rogério2002).
João Lunkes / Darci Schnorrenberger / Fabricia Silva da Rosa

2.2 Functions
2.2 Functions of controllership
of controllership study four basic instruments, namely: (i) “official”
representation bodies and/or associations; (ii)
Functions have the aim of guiding the field of activities of a given knowledge area.
Functions have the aim of guiding the reports on empirical studies and specific reports
They are like the own or natural actions of a body, device or machine. According to Horváth
field of activities of a given knowledge area. They
(2006), to know the status and the development of oncontrollership
activities, related to the organization
in practical terms it is and to
are like the own
necessary or natural
to study actions
four basic of a body,
instruments, the“official”
namely: (i) development, (iii) publications
representation about “typical”
bodies and/or
deviceassociations;
or machine.(ii) reports on
According empirical(2006),
to Horváth studies and specific reports worthy”
or “imitating on activities, related
solutions to thefrom the
coming
organization
to know and and
the status to thethe
development,
development (iii) of
publications about
praxis, and“typical” or “imitating
(iv) manuals worthy”
and/or works of reference,
solutions coming from the praxis, and (iv)
controllership in practical terms it is necessary to manuals and/or works of
according to Figure 1.reference, according to
Figure 1.

Manuals and/or works “Official”


of reference representation bodies
and/or associations

Publications about Reports on empirical


“typical” or “imitating studies.
worthy” solutions
coming from the
praxis.

Figure 1 – Basic instruments in defining a set of controllership functions


Source: adapted from Horváth (2006).

At the international level, the first the treasurer. On the other hand, the International
compilation of the controllership functions of Federation of Accounting (Ifac) lists the functions
an official body was published in 1946 by the of planning, evaluation and control of activities,
Controller´s Institute of America, with the title aiming to ensure the appropriate and responsible
The Place of the Controller’s Office. This original use of resources.
publication had 17 functions, which in 1949 According to Chart 1, in general, in
were gathered in six groups of functions. Back the US perspective, the controllership has as
in 1962, on the occasion of the change of the functions the supervision of general accountancy,
name of the Controller’s Institute of America to costs accountancy, audit, taxes, insurances, and
the Financial Executive Institute (FEI), the seven statistics and applications of the accounting
basic controllership functions were published (See function in solving future administrative problems
Chart 1), separating them from the activities of (HECKERT ; WILLSON, 1963).

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Controllership Functions: an analysis in the Brazilian scenario

Country United States Germany T


Authors

Anderson, Schmidt e McCosh (1973)

Horngren, Sundem e Stratton (2004)


Financial Executives Institute (1962)

Anthony e Govindarajan (2002)


Roehl-Anderson e Bragg (1996)
Heckert e Wilson (1963)
Cohen e Robbins (1966)

Wilson e Colford (1981)

Bramsemann (1980)

Reichmann (2001)

Subtotal Germany
Schwartz (2002)

Horváth (2006)
Subtotal (USA)

Serfling (1992)

Küpper (2005)
Jacson (1949)

Weber (2004)
Vancil (1970)

Welge (1988)
Mann (1973)

Hahn (2001)
Functions

Total
Planning X X X X X X X X 8 X X X X X X X X X X 10 18
Control X X X X X X X 7 X X X X X X X X 8 15
Information System 0 X X X X X X X X 8 8
Elaboration and Interpretation of
X X X X X X X 7 X X 2 9
Reports
Accountancy X X X X X 5 0 5
Audit X X X 3 0 3
Tax Management X X X X 4 0 4
Internal Control X 1 0 1
Evaluation and Deliberation X 1 X 1 2
Evaluation and Advisory X 1 X X 2 3
Government Reports X X 2 0 2
Protection of Assets X X X X X 5 X X 2 5
Data Processing X 1 0 1
Risk Measurement X 1 0 1
Organization X 1 X X 2 3
Guidance X 1 X X 2 3
Staff Development X 1 X 1 2
Economic Analysis and Evaluation X X X X X 5 X X 2 7
Market Agents Service X 1 X X 2 3
Coordination 0 X X X X 4 4

Chart 1 – Functions of controllership in books and manuals in the USA and Germany
Source: Lunkes and Schnorrenberger (2009).

In Germany, initially three approaches to system (HORVÁTH, 2006; KÜPPER, 2005;


controllership were basically developed, based on: MESSNER et al., 2008; WEBER, 2004).
• information (MÜLLER, 1974; We can notice that the functions in the
REICHMANN, 1997, 2001); perspective of American authors are substantially
• coordination (HORVÁTH, 1979, 2006; different from the perspective of German
authors.
KÜPPER; WEBER; ZÜND, 1990); and
• rationality (WEBER; SCHÄFFER,
2.3 Prior studies
1999).
With the aim of checking the controllership
Such approaches are the beginning of functions described in the literature, researches
the discourse of identity, and the coordination were done in the ISI and SCOPUS bases, in
subsequently became the dominant topic of addition to the IBICT theses and dissertations,
research (MESSNER et al., 2008). As for the which are described as follows.
functions, the controllership is responsible for the Menezes and Riccio (2005) researched the
coordination of planning, control and information relation between controllership and information

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Rev. bus. manag., São Paulo, v. 15, n. 47, pp. 283-299, Apr./Jun. 2013
Rogério João Lunkes / Darci Schnorrenberger / Fabricia Silva da Rosa

management intended to the economic-financial Benčová and Kaľavská (2009) conducted


control of companies. Based on eight questionnaires, a research on the functions of the controllership
they describe the controllership functions related financial area in software companies in the state of
to the management of information. Colorado (USA). The study focused on solutions
Borges, Gil and Parisi (2005) conducted for financing and investment problems.
a study on the role of the controller or the The study of Cruz (2009) adapted the
controllership in the management of information Basic Conceptual Structure of controllership
technology. A questionnaire was applied to 22 and applied it to the 50 major Brazilian banks.
Results showed that the functions of corporate
controllership managers, resulting that 88% of
accountancy, tax accountancy, information
them took part in the strategic management
management and external user services were
of the information technology. Furthermore,
highlighted in the study, while internal controls
82% agreed on that the controllership directly
and finances were not highlighted as basic
participates in the databank management, 93%, functions performed by the controllership.
in the IT support in the E-business management, Weber (2011) described the close
71%, in the definition of the metrics applied to connections among the levels of various tasks
IT, 93%, in document management, and 100%, in relation to the contents and to the process,
in contract management. indicating that the development stages are not only
Borinelli (2006) defined, based on the a reflex of alternatives, or even a set of mutually
literature, a Conceptual Basic Structure of excluding tasks, but rater a progression for an
Controllership, with the accounting, managerial- upper level of responsibilities, and additional and
strategic, costs, tax-related, assets protection and supplementary functions. The study tries to explain
control functions, as well as internal control, risk how controllership ended up covering a broad
control, information management, among others. range of functions and tasks along time.
Subsequently, this structure was tested as a study
in the hundred major Brazilian companies. Results
showed that the accounting function is performed 3 RESEARCH METHODOLOGY
in 73% of the companies, the tax-related function,
In this section, we present the
in 63% of them, the managerial accountancy, in
methodological procedures used to build the
90%, and the information system user in 50%.
theoretical referential and the process of results
In terms of coordination and consolidation, the
selection and analysis.
controller works in the strategic planning in
83% of the companies, and in the budget and 3.1 Process to build the theoretical referential
performance analysis in 70% of them.
Beuren, Bogoni and Fernandes (2008) The structured process for the selection
researched the controllership functions in 26 and analysis of bibliographic references is divided
dissertations defended in the Post-Graduation into three phases: selection of the database,
Programs of accountancy in Brazil. Results selection of articles and systemic analysis (ROSA;
showed that the more highlighted functions are ENSSLIN; ENSSLIN, 2009). The first phase
information management (73%), accounting fundaments the selection of the database; the
(69%), managerial (65%), costs (50%), internal second one obtains a portfolio of articles from
controls (31%), and taxation, protection and a set of predetermined parameters to select
control of assets with 19%. articles aligned with the theme (use of keywords,
Guimarães et al. (2009) analyzed the examination in the title, abstract and entire text),
importance of controllership as support to the risk and which are scientifically recognized (based on
management in 20 non-financial companies, in the number of quotations); and the third phase,
the perception of risk managers and controllers. at last, provides the systemic bibliometric analysis
Results showed that controllership provides of the portfolio of articles.
support to risk management through information Based on this structure, articles aligned
that contributes to mitigate risks. with the topic of controllership were selected. The

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Rev. bus. manag., São Paulo, v. 15, n. 47, pp. 283-299, Apr./Jun. 2013
Controllership Functions: an analysis in the Brazilian scenario

phases and stages were conducted in a sequential taking the specificity into consideration. Thus, to
manner, from the International Statistical select magazines we took into consideration the
Institute (ISI) and Scopus databases. Keywords word “accountancy” or “accounting”, and their
used were “controller’s function(s)”; “comptroller’s inclusion in the Qualis of the Coordination of
function(s)”; “funções controladoria”; “funções Improvement of Superior Level Personal (Capes),
controller”; “controllership”; “controller” + considering the magazines with the best weighting
“function” and “controller task(s)” and A1, A2, B1, B2 and B3. Qualis was selected
combinations. The base of the Brazilian Institute of because of its major utilization in the research
Information on Science and Technology (IBICT) classification in Brazil, also to evaluate Brazilian
theses and dissertations was also consulted, post-graduation programs.
using the keywords “funções da controladoria” Seven Brazilian magazines were selected:
in the title and in the abstract. For the selections Revista de Contabilidade & Finanças, Revista de
of articles, those words have to be included in Contabilidade Vista & Revista, Revista Universo
the title, abstract or keywords. Besides scientific Contábil, Revista Contemporânea de Contabilidade,
articles, the main works and manuals of the Revista de Contabilidade e Organizações, Revista de
United States and Germany were also consulted. Educação e Pesquisa em Contabilidade, and Revista
Data were collected on October 17 and 18, de Administração e Contabilidade da Unisinos - Base.
2012, and the articles are the background of the Articles of major accountancy congresses
theoretical referential, supporting the discussions and events in Brazil were also selected: Brazilian
presented in section 4 and in conclusions. Congress of Costs, Congress of Controllership
and Accountancy of the University of São Paulo
3.2 Procedure for the selection of the research (USP), EnANPAD (National Association of Post-
data Graduation and Research in Administration), and
Anpcont Congress (National Association of Post-
To create a discussion based on the Graduation Programs in Accounting Sciences).
Brazilian reality, research was done in the main To classify them, as shown in Chart 1,
magazines and congresses of accountancy, mainly the works and manuals were analyzed, only
from the perspective of the controllership. including those functions highlighted in the
To analyze the functions according to the literature. Therefore, in the review, this work was
researches on accountancy in Brazil, in addition limited to analyze functions in terms of books on
to identifying and analyzing the publications on controllership of the United States and Germany.
controllership in main accountancy magazines The work did not have the objective of studying
according to Qualis (Capes), and in the main publications on “typical” or “ imitating worthy”
accountancy congresses, the guidance provided solutions coming from the praxis.
by official bodies of professional representation
was also consulted.
As for the official bodies, documents, rules 4 RESULTS
and resolutions of the Ministry of Labor and of
representation bodies, such as the Federal Council For the discussion from the viewpoint
of Accountancy, Administration and Economy, of identifying a set of basic functions, it will
etc, were studied. be contextualized with the analysis of rules and
In regard to empirical studies, it is resolutions from official and representation
noteworthy that the analysis is limited to bodies, empirical studies, and works and manuals
accountancy magazines; while showing the profile of controllership.
of researches in specific magazines, it stratifies
the population of articles, since articles about 4.1 Definitions of official or representation
controllership can also be found in magazines bodies.
of other related areas, such as administration,
management and production engineering. In Opposed to the USA and Germany,
this article, we have decided to make the analysis the Brazilian representation bodies do not have

289
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Rogério João Lunkes / Darci Schnorrenberger / Fabricia Silva da Rosa

controllership functions. Only the Ministry of 4.2 Empirical studies


Work and Employment, through the Ministerial
Ordinance n. 397, stipulates that the function of The research of empirical studies was
controller is inserted in the Brazilian Classification conducted in two different ways. According to
of Occupations (CBO) as the synonym of the Chart 2, the first one reports the functions required
occupation accountant. by organizations when they advertise to hire a
As for the regulation of professions, controller (LUNKES et al., 2009; ORO et al., 2007;
the Federal Council of Accountancy stipulates SOUZA; BORINELLI, 2009), and the second
the function of controller as prerogative of the one presents the functions reported in empirical
accountant profession. However, there is no studies (CALIJURI; SANTOS; SANTOS,
description of its functions. The Federal Councils 2005; DANIEL; DAL VESCO; TARIFA, 2006;
of Administration and Economy did not highlight FACHINI; BEUREN; NASCIMENTO, 2009;
the function of controller. On the other hand, the GIONGO; NASCIMENTO, 2005; LUNKES
National Association of Finances, Administration et al., 2011; MEDEIROS; RABELLO, 2010;
and Accountancy Executives (Anefac) has a OLIVEIRA; PONTE, 2006; SANTOS, R.
controllership directorate to discuss specific V. et al., 2005; SANTOS, S. et al., 2008;
themes (ANEFAC, 2012). SCHNORRENBERGER et al., 2007).

Calijuri, Santos and Santos (2005)


Giongo and Nascimento (2005)
Authors

Schnorrenberger et al. (2007)

Medeiros and Rabelo (2010)


Daniel, Dal Vesco and Tarifa

Total (Empirical Functions)


Souza and Borinelli (2009)

Oliveira and Ponte (2006)


Subtotal (Solicitadas)

Fachini et al. (2009)


Lunkes et al. (2010)

Lunkes et al. (2011)

Subtotal (Practices)
Santos et al. (2005)

Santos et al. (2008)


Oro et al. (2007)

Functions

Planning X X X 3 X X X X X X X 7 10
Control X X X 3 X X X X X X X X 8 11
Information System X 1 X X X X X X X X 8 9
Elaboration and Interpretation of Reports X X 2 X X X X X X X X 8 10
Accountancy X X X 3 X X X X X X X X X 9 12
Audit X X 2 X X X X X X X 7 9
Tax Management X X X 3 X X X X X X X X 8 11
Internal Control X X X 3 X X X X X X X 7 10
Evaluation and Deliberation X 1 1
Evaluation and Advisory X X 2 2
Government Reports X X X 3 3
Assets Protection X 1 1
Data Processing
Risk Measurement X 1 1
Organization
Guidance
Staff Development
Economic Analysis and Evaluation X X X X 4 4
Market Agents Service X 1 1
Coordination
Costs X X X 3 X X X X X X 6 9
Budget X X 2 X X X X X X 6 8

Chart 2 – Main functions of the empirical studies


Source: research Data.
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Controllership Functions: an analysis in the Brazilian scenario

Among the functions highlighted great evolutions, with only one more work by
in empirical studies, there are accountancy, Stephen C. Kanitz being published in that decade.
tax management, control, elaboration and Controllership: theory and case study, in 1976.
interpretation of reports, internal control and In the following decade, in 1984, the work
planning. We can observe that most of the Manual of financial controllership, by Mariano
functions identified in empirical studies are Yoshitake, was published. In the 1990´s, another
related to accountancy. four works were published: by Clara P. Mosimann,
José O. C. Alves and Silvio Fisch, Controllership:
4.3 Definitions in works and manuals its role in the administration of companies, and
Introduction to controllership: concepts, systems
The first controllership work published and implementation, by Masayuki Nakagawa, in
in Brazil was by Nguyen H. Tung Financial 1993; theory and practice, by Sandra Figueiredo
controllership of companies: a practical approach, and Paulo C. Caggiano, in 1997; and the
in 1971. This work had another three editions, manual Controllership: a approach of the economic
in 1972, 1973 and 1974. During this period, the management – GECON, by Armando Catelli
controllership, in terms of literature, did not have (coordinator), published in 1999.

Authors

Lunkes e Schnorrenberger (2009)


Oliveira, Perez Jr. e Silva (2008)
Almeida, Parisi e Pereira (2001)

Nascimento e Reginato (2007)


Padoveze e Benedicto (2005)
Mossiman e Fisch (1999)

Schmidt e Santos (2006)

Morante e Jorge (2008)


Nogas e Luz (2004)

Lopes de Sá (2009)
Yoshitake (1984)

Beuren (2002)
Peleias (2002)
Kanitz (1976)

Santos (2005)

Garcia (2010)
Schier (2007)
Peters (2004)

Souza (2008)
Brito (2003)

Functions
Tung (1974)

Subtotal
Planning X X X X X X X X X X X X X X X 15
Control X X X X X X X X X X X X X X X X 16
Information System X X X X X X X X X X X X X 13
Elaboration and Interpretation of Reports X X X X X 5
Accountancy X X X X X X X X X X X 11
Audit X X 2
Tax Management X X 2
Internal Control X X X 3
Evaluation and Deliberation X X 2
Evaluation and Advisory X 1
Government Reports 0
Protection of Assets X 1
Data Processing X 1
Risk Measurement X 1
Organization X 1
Guidance X 1
Staff Development X 1
Economic Analysis and Evaluation X 1
Market Agents Service X X X X 4
Coordination X 1

Chart 3 - Mains functions listed in reference works and manuals in Brazil.


Source: research Data.

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Rogério João Lunkes / Darci Schnorrenberger / Fabricia Silva da Rosa

The consolidation period, in terms of studies and in the literature, Figure 2 was
literature in relation to works and manuals, elaborated, showing the consolidation of basic
was the 2000´s, with the publication of over 20 functions listed in both instruments. There are
books. This is partially due to the creation of the also functions that are highlighted in one of the
controllership discipline in graduation courses areas, but not in the other, making clear that there
(Brazil has more than one thousand graduation is still a long way to go in the pursuit of an effective
courses on Accounting Sciences), in addition to alignment between what is defended by literature
the creation of 18 new mastership courses, and and what is expected by the organizations.
four new doctorate courses on accountancy. The highlight on the planning function
Chart 3 shows the mains functions listed corroborates with the international literature –
in reference works and manuals in Brazil. Anthony and Govindarajan (2002) understand
According to Chart 3, the highlighted that controllership performs an important
functions and those pointed out the higher role in preparing strategic and budgetary
number of times in controllership works and plans. Additionally, Atkinson et al. (2000) and
manuals are related to planning (15), control Garrison e Noreen (2001) defend that12in the
(16) and information system (13), in addition to current context controllership is becoming part
accounting system with 11 highlights. of the high administration, participating of the
formulation and implementation of strategies,
in preparing strategic and budgetary plans. Additionally, Atkinson et al. (2000) and Garrison e
4.4 Discussions resultsthat in the current contextbeing
of the defend
Noreen (2001) responsible
controllership for translating
is becoming part the strategic
of the high plan
into operational and administrative
administration, participating of the formulation and implementation of strategies, being measures.
responsible
From for translating
the identification the strategic
of Horváth plan into operational
(2006) and administrative
The controllership should alsomeasures. The
lead the budgetary
controllership should also lead the
about the functions highlighted in empirical budgetary process (BENČOVÁ; KAĽAVSKÁ,
process (BENČOVÁ; KAĽAVSKÁ, 2009). 2009).

EMPIRICAL CONSOLIDATED FUNÇÕES DA


FUNCTIONS FUNCTIONS LITERATURA

Accountancy Planning Control


Control Control Planning
Tax Management Accountancy Information system
Elaboration and Elaboration and Accountancy
interpretation of interpretation of Elaboration and
reports reports interpretation of
Planning reports
Internal control

FIGURE – Basic
FIGURE 2 –2Basic functions
functions consolidated
consolidated from studies
from empirical empirical studies
and the and the literature
literature
Source: Research Data.
Source: research Data.

Originally, controllership was strongly based on the control; subsequently, its basis
Originally, controllership
was the accountancy. Along wasthestrongly
time, with the increasing Possibly, the highlight
complexity on the accounting
of organizations, this
based onspectrum was expanded
the control; subsequently,and new its concern
basis areasfunction
were incorporated,
is because ofsuch as planning
the American and
influence in
information system. It is
was the accountancy. Along the time, with also noteworthy that such
the evolution
beginning did
of not
the take place
controllership in a linear
institution,
way, because
the increasing Germanoflanguage
complexity countries and thebrought
organizations, Unitedby States are in different
multinational companies stagesfrom of the
the USA
controllership development. (KANITZ, 1976), which followed the functions
this spectrum was expanded and new concern
Possibly, the highlight on the accounting function
defined by the is because
FinancialofExecutivesthe American Institute
areas were incorporated,
influence in the such as planning
beginning of theand controllership institution, brought by multinational
(FEI). Besides that, most of the controllers hired
information system.from
companies It isthe
alsoUSAnoteworthy
(KANITZ, that
1976), which followed the functions defined bythey
the were
had an accounting background, i.e.,
FinancialdidExecutives
such evolution not take Institute
place in (FEI).
a linearBesides that, most of the controllers
professional accountants. In Brazil, sometimes hired had an
accounting background, i.e.,
way, because German language countries and they were professional accountants. In Brazil, sometimes this
this causes the controller and the accountant to
causes
the United the are
States controller and the
in different accountant
stages of the to be considered as the same professional, with no
be considered as the same professional, with no
distinction of their
controllership development. functions.
This imbalanced conception of thedistinction controllership of theirfunctions
functions.has practical
292 consequences: empirical researches show the controller working in more reactive activities
and tasks, with focus on past events (DANIEL; DAL VESCO; TARIFA, 2006; OLIVEIRA;
Rev. bus. manag., São Paulo, v. 15, n. 47, pp. 283-299, Apr./Jun. 2013
PONTE, 2006; SANTOS et al., 2005;), when, in fact, the attentions should also be directed to
the future, with focus on planning and on the implementation of its objectives and goals. Only
Controllership Functions: an analysis in the Brazilian scenario

This imbalanced conception of the The own concept of internal control includes the
controllership functions has practical protection or safeguard of assets (CREPALDI,
consequences: empirical researches show the 1998; MOSCOVE; SIMKIN; BAGRANOFF,
controller working in more reactive activities 2002; RITTENBERG; SCHWIEGER, 1998);
and tasks, with focus on past events (DANIEL; therefore, it is essential to understand the levels
DAL VESCO; TARIFA, 2006; OLIVEIRA; and concepts of planning and control to avoid
PONTE, 2006; SANTOS et al., 2005;), when, listing unnecessary topics, and specially the
in fact, the attentions should also be directed overlap of functions.
to the future, with focus on planning and on Another example of this overlapping
the implementation of its objectives and goals. process can be observed in the accounting
Only with the appropriate elaboration and function that includes as activities the managerial
implementation of planning it will be possible to accountancy, costs, audit, tax management,
follow up, evaluate and control the performance systems and financial (BONNER et al., 2006;
of organizations, either public or private. It is not HESFORD et al., 2007). Therefore, these
possible to drive a car looking to the rear view branches of accountancy should not be listed
mirror (KAPLAN; NORTON, 1997). as basic functions, mainly when the description
To Carr, Tomkins and Bayliss (1991), already includes the word “accounting” or
this conservative role of controllership might “accountancy”. This is also applicable to the
be contributing to weaken, in the long run, expression “elaboration and interpretation of
the competitiveness of American companies reports” that is an activity that can be part of
against Japanese and German ones. Even in the the accounting function, or of the information
companies of the new economy, controllership system function.
should prioritize the planning in relation to the On the other hand, the results confirm
control (GRANLUND; TAIPALEENMÄKI, the data presented in Chart 1 in regard to the
2005). Different, for instance, of the constitution international review conducted in works and
in German language countries (Germany, Austria manuals of the United States and Germany,
and part of Switzerland), in which, in principle, where three of the functions (planning, control
there was a clear division of positions and their and elaboration and interpretation of reports)
functions (HORVÁTH, 2006; KÜPPER, 2005; are among those consolidated in this study. The
MESSNER et al., 2008; WEBER, 2004). exceptions are the functions of economic analysis
The highlight of the function reports and evaluation and assets protection, while the
elaboration and interpretation is partially information systems are also highlighted in Brazil
connected to the idea of a professional providing in reference works and manuals. These data
or supplying other areas responsible for partially corroborate the findings of Borinelli
information. Aligned with this, Siegel and Kulesza (2006) and Beuren, Bogoni and Fernandes
(1996) describe that controllership is becoming (2008), who highlight the function of information
specialized in decision-making support. It has the management, accounting, managerial, costs,
function to get the information, transforming it internal controls and taxation, protection and
in such a way to help and facilitate the decision- control of assets.
making process in other areas. When comparing the results of Chart 1
Some exceptions should be considered with Figure 2, we notice a higher influence of the
when analyzing the results of the study, such as not American literature over the Brazilian one. This
including sub-functions, management activities is associated to historical causes, since the first
or instruments, such as budget and balanced controllers came or were recruited by American
scorecard, as basic functions. For instance, companies, in addition to the domination of
functions such as control might include internal American literature and magazines in the world
controls, protection and control of assets and risks. of academic publications. On the other hand,

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Rev. bus. manag., São Paulo, v. 15, n. 47, pp. 283-299, Apr./Jun. 2013
Rogério João Lunkes / Darci Schnorrenberger / Fabricia Silva da Rosa

publications of authors of German language that controllership can only be effective when
institutions are rare in high impact accountancy acting as a business partner, while performing the
magazines (MESSNER et al., 2008). role of counting beans. To the author, many times
The study shows that, in general, controllership has to do both things: doing one or
because it is in fashion, all the functions of an the other might not be sufficient – i.e., working
organization, methods and tools are related to in the coordination of planning and information
the word controllership. This attitude results systems, among other functions, while working
in a set of fripperies associated to the topic in related traditional tasks, for instance, control
(HORVÁTH, 2006), many times deviating the and accounting system.
focus. Therefore, books are published having Even with disagreeing opinions about
the word “Controllership” in their titles, but the controllership focus, we understand that
the actual contents have nothing to do with the they do not exclude each other, but rather
essence of the theme, much less with researchers complement each other, because above all we
and the nomenclatures of other countries. Also, have to understand that an organization is living
articles and researches are published with the organism, as stated by Bertalanffy (1975) back
appropriate methodological treatment for a better in 1950. From this viewpoint, the organization
understanding and comparison of conclusions affects and is affected by the environment where
that might contribute for the progress of the it works, which provides it with the capacity to
studies in this field. A similar behavior is noticed “learn”. Having said that, it becomes evident that
in congresses and events of the field, which the type and intensity of the lived experiences
manifest their concerns with the topic, but where, influence future decisions. I.e., no organization
essentially, little attention is given for effective can renounce the information resulting from
and well-grounded discussions about the subject lessons learnt in the past, and much less neglect
(LUNKES et al., 2012). the news that might be brought by the future. It
This causes the plans of the controllership should rather use both to design a more successful
discipline teaching having a big set of functions, and promising future.
not aligned to national our international studies.
Despite the research conducted by Richartz
et al. (2012) in 22 teaching plans of Brazilian 5 CONCLUSIONS AND
federal universities having evidenced, in general, RECOMMENDATIONS
that the contents of amendments are more
evolved and consolidated, in the companies the The objective of the study consisted of
functions of the controller are still mistaken by identifying and analyzing the main functions of
the accountant´s ones. controllership from the empirical and theoretical
Results show that there is not yet a viewpoints. For that, main reference works and
consensus on the basic functions of controllership. manuals, and articles published in main accountancy
Such situation corroborates the study conducted magazines and congresses, were selected.
by Ogassawara (2007), which evidenced that In empirical studies it was evidenced
in the contents presented in controllership that functions related to accountancy, control,
books there is no solid conceptual basis about tax management, planning, elaboration and
controllership. Furthermore, it evidenced that interpretation of reports, as shown in Chart 2,
books on the topic have different approaches, and were highlighted.
thus we can say that controllership is not fully On the other hand, in the theoretical field,
developed, but rather it is in a development stage. composed of controllership articles, books and
It is important to find a balance between manuals, it was evidenced that the functions of
proactive and reactive functions. This corroborates control, planning, information and accounting
the studies conducted by Weber (2011) describing system were highlighted, as shown in Chart 3.

294
Rev. bus. manag., São Paulo, v. 15, n. 47, pp. 283-299, Apr./Jun. 2013
Controllership Functions: an analysis in the Brazilian scenario

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