THE CONTROLLERSHIP FUNCTIONS IN THE UNITED STATES, GERMANY AND BRAZIL

Abstract

The definition of a set of functions is one of the most fundamental issues in any controllership study. However, readers have faced difficulties in this aspect because of unsatisfactory concepts, sometimes confusing and many times controversial, found in specialized literature. Thus, the goal of the present work is to identify a set of controllership functions found in the research published on the subject in the United States, Germany and Brazil. A descriptive work was done through a bibliographical data. The results show that the most quoted functions are planning, with 87%, and controlling, with 83%, in a clear indication that the controller has a pro-active character in organizations. It also shows that the controllership, in its development, has incorporated wider and systemic functions.