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Resumo(s)
Com o clima cada vez mais competitivo, as estruturas organizacionais das empresas tendem a sofrer alterações - novos cargos aparecem e cargos existentes sofrem alterações. Com estas mudanças, criam-se novas relações e ligações internas. O papel de chief strategy officer é um papel recente nos quadros das empresas e que está em crescimento. O cargo de controller, que já está presente nas estruturas organizacionais há muito tempo, tem vindo a sofrer mudanças.
Seria relevante perceber se há alguma relação entre estas duas figuras e aprofundar o conhecimento acerca dessa relação.
O método de investigação escolhido foi o case study realizado à NORS. A principal ferramenta utilizada foi a entrevista efectuada ao chief strategy officer da NORS.
Através desta investigação foi possível retirar 3 principais conclusões: a função de controller sofreu alterações para uma função com tarefas mais estratégicas do que antes; o papel da estratégia nas empresas tem ganho importância e, consequentemente, o chief strategy officer é visto, cada vez mais, como uma mais valia; e há uma relação entre o CSO e o controller, que se tem intensificado com o aumento da competitividade organizacional. Esta relação indireta, é cada vez mais intensa e evidente devido às pressões competitivas do contexto atual.
Esta investigação permite colmatar a falha de investigação existente acerca da função de CSO e da relação entre o CSO e o controller.
With the increasingly competitive climate, corporate organizational structures tend to change - new jobs appear and existing positions change. With these changes, new relationships and internal connections are created. The role of chief strategy officer is a recent and growing role. The role of controller, which is already present in organizational structures for a long time, has undergone changes. It is important to understand if there is any relation between these two figures and to deepen the knowledge about this relation. The research method chosen was the NORS case study. The main tool used was the interview with the NORS chief strategy officer. Through this investigation it was possible to draw three main conclusions: the controller function underwent changes to a function with more strategic tasks; the role of strategy in companies has gained importance and, consequently, the chief strategy officer, increasingly, is seen as an asset; and there is a relationship between the CSO and the controller, which has intensified with increasing organizational competitiveness. This indirect relationship is increasingly intense and evident due to the competitive pressures of the current context. This investigation makes it possible to bridge the existing research failure about the CSO function and the relationship between the CSO and the controller.
With the increasingly competitive climate, corporate organizational structures tend to change - new jobs appear and existing positions change. With these changes, new relationships and internal connections are created. The role of chief strategy officer is a recent and growing role. The role of controller, which is already present in organizational structures for a long time, has undergone changes. It is important to understand if there is any relation between these two figures and to deepen the knowledge about this relation. The research method chosen was the NORS case study. The main tool used was the interview with the NORS chief strategy officer. Through this investigation it was possible to draw three main conclusions: the controller function underwent changes to a function with more strategic tasks; the role of strategy in companies has gained importance and, consequently, the chief strategy officer, increasingly, is seen as an asset; and there is a relationship between the CSO and the controller, which has intensified with increasing organizational competitiveness. This indirect relationship is increasingly intense and evident due to the competitive pressures of the current context. This investigation makes it possible to bridge the existing research failure about the CSO function and the relationship between the CSO and the controller.
Descrição
Palavras-chave
Mudanças na contabilidade de gestão CSO Controller Estratégia Management accounting change Chief strategy officer Strategy