ASSOCIATIONS BETWEEN INFORMATION, CONTROLLERSHIP PERFORMANCE, MANAGEMENT AND ORGANIZATIONAL PERFORMANCE: AN EXPLORATORY STUDY

Textbooks affirm that the Controllership area is important for decision making and management and, despite the existence of favorable theoretical arguments to consider management control as a resource that influences organizational performance (Henri, 2006), there remains a great lack of empirical studies that identify the contribution of the Controllership area to organizational performance. This article aimed to identify the relations between information sources (Mol & Birknshaw, 2009), controllership performance, management performance and organizational performance, based on 80 answers by controllership and finance professionals from Brazilian companies. The results, analyzed by means of the statistical technique Structural Equations Modeling, indicate that there are positive associations between the degree of obtaining information and controllership performance, and also that the latter positively affects the management performance, with a subsequent positive effect on organizational performance. The results suggest that a Controllership area that seeks knowledge in internal and external sources is able to produce good-quality and timely information, at a compatible cost and focused on projects, and is able to attend to the users’ expectation. These managers, in turn, supported by effective and efficient Controllership, control and make more assertive decisions, contributing for the organization to satisfactorily achieve the organization’s main objective. This study innovates by relating variables that are more linked to the role of controllership, besides operating the construct controllership performance, based on the view of academics and professionals. Its main limitation is the fact that it is based on the controllership professionals’ own perception