| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 818.38 KB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
O presente Trabalho Final de Mestrado tem como objetivo principal responder à questão: ‘’O que é um bom controller?” Para tal, inicia-se com uma revisão literária sobre os principais SCG, refletindo sobre a evolução dos mesmos ao longo do tempo. Seguida de uma reflexão sobre a evolução e importância da profissão de controller que permitiu concluir que estes profissionais têm como principal objetivo otimizar os processos, comportamentos e ferramentas de uma organização de forma a estarem alinhados com a estratégia e objetivo da mesma. Posteriormente, foi realizada, através de um método qualitativo, uma pesquisa sobre o que as principais instituições de ensino estão a lecionar sobre controlo de gestão de forma a entender o que estas valorizam na formação de um controller. Sendo possível observar que as universidades baseiam os seus planos de estudo na literatura, porém mostram preocupação em aplicar a mesma à prática e realidade do mercado de trabalho. Para concluir o estudo, efetuou-se uma pesquisa de ofertas de emprego para a função de controller e um conjunto de entrevistas a profissionais da área procurando perceber as competências que estes valorizam num profissional. Como tal, foi concluído que o mais valorizado é a capacidade de raciocínio, de aprendizagem e de compreensão para que consiga perceber e resolver os problemas de uma organização. Sendo também evidenciado a necessidade dos controllers evoluírem para serem proativos ao invés de reativos nas suas ações.
The main objective of this thesis is to answer the question: ''What is a good controller?" For that, it begins with a literary review of the main MCS, reflecting on their evolution over time. This was followed by a reflection on the evolution and importance of the controller profession, which allowed us to conclude that these professionals have the main objective of optimizing the processes, behaviors and tools of an organization in order to be aligned with its strategy and objective. Subsequently, through a qualitative method, a research was carried out on what the main educational institutions are teaching about management control in order to understand what they value in the training of a controller. It is possible to observe that universities base their study plans on the literature but show concern in applying it to the practice and reality of the labor market. To conclude the study, was made a search for job offers for the role of controller and a set of interviews with professionals in the area, seeking to understand the skills that they value in a professional. As such, it was concluded that the most valued is the ability of think about, learn and understand the organizations problems and inefficiencies so that they can solve it. It is also evident the need for controllers to evolve to be proactive rather than reactive in their actions.
The main objective of this thesis is to answer the question: ''What is a good controller?" For that, it begins with a literary review of the main MCS, reflecting on their evolution over time. This was followed by a reflection on the evolution and importance of the controller profession, which allowed us to conclude that these professionals have the main objective of optimizing the processes, behaviors and tools of an organization in order to be aligned with its strategy and objective. Subsequently, through a qualitative method, a research was carried out on what the main educational institutions are teaching about management control in order to understand what they value in the training of a controller. It is possible to observe that universities base their study plans on the literature but show concern in applying it to the practice and reality of the labor market. To conclude the study, was made a search for job offers for the role of controller and a set of interviews with professionals in the area, seeking to understand the skills that they value in a professional. As such, it was concluded that the most valued is the ability of think about, learn and understand the organizations problems and inefficiencies so that they can solve it. It is also evident the need for controllers to evolve to be proactive rather than reactive in their actions.
Description
Keywords
Sistemas de controlo de gestão Evolução do controlo de gestão Controller Management control systems Evolution of management control