Resumen

LUNKES, Rogério João; MACHADA, Alessandra de Oliveira; ROSA, Fabricia Silva da  y  TELLES, João. Funções da controladoria: Um estudo nas 100 maiores empresas do Estado de Santa Catarina. Aná. Psicológica [online]. 2011, vol.29, n.2, pp.345-361. ISSN 0870-8231.

The definition of functions is one of the most fundamental issues in any study concerning controllership. However readers have faced difficulties in this aspect because of unsatisfactory conceits and conceptions, sometimes confused and many times contradictory, found in specialized literature. Thus the present work, aims at identifying of functions of controllership in the 100 firms bigs in Santa Catarina. It is a descriptive kind of work conducted through survey. The results show that the most quoted functions are planning, with 64% and information system, with 63%, in a clear indication that the controller has a proactive character in organizations, instead of only an informative one.

Palabras clave : Controllership; Functions; Planning; Controller.

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