A atuação da função controladoria em cenários de crise nas organizações

Abstract

This thesis proposes an analytical model to examine the role of management accounting (controllership) during organizational crises, focusing on its functions in supporting decision-making and sustaining organizational resilience. The study’s relevance lies in understanding how this function effectively contributes to overcoming adverse contexts. Although authors such as Anthony (1979), Chenhall (2003), and Teixeira (2013) acknowledge the importance of management accounting as managerial support, the literature still lacks studies addressing its role in crisis scenarios. As discussed in the theoretical framework, existing research is limited and generally sector-specific, leaving a gap regarding the performance of management accounting across different phases of the crisis cycle (Teixeira, 2013; Tillema; Trapp; Veen, 2022; Wu; Bo Shao; Gary, 2021). To bridge this gap, a qualitative, descriptive approach was adopted through a multiple case study of three companies in southern Brazil that faced distinct types of crises: the COVID-19 pandemic, flooding, and input shortages (of sanitary, environmental, and structural nature). Data were collected through semi-structured interviews with managers and management accounting professionals, complemented by analysis of internal organizational documents. Findings indicate that management accounting played a central role in supporting management, particularly through timely information generation, budget restructuring, performance indicator review, and financial support for activity reorganization. Integration with other areas and the maturity level of management accounting also emerged as critical factors for effective crisis responses. Based on these findings, a referential model was developed to systematize the functions of management accounting before, during, and after crises, offering practical and theoretical contributions to strengthen its role in management support and organizational continuity.