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.
|Date of Award||15 Jul 2022|
- Universidade Católica Portuguesa
|Supervisor||José Miguel Pereira dos Santos de Oliveira (Supervisor)|
- Management control systems
- Evolution of management control