STRATEGIC PLANNING AND CONTROLLERSHIP: INTEGRATING INFORMATION, CONTROL AND ORGANIZATIONAL DECISION-MAKING

Abstract

This article examines how strategic planning and controllership can operate in an integrated manner to improve management information, performance monitoring and organizational decision-making. The analysis indicates that planning establishes direction, priorities and choice criteria, whereas controllership tests the feasibility of these definitions, links objectives to budgets, organizes indicators, makes risks visible and provides evidence for revising assumptions. This convergence depends on information governance, technical autonomy, participation across operational areas and a balance between discipline and learning. Recent studies show that digitalization, automation, data analytics and artificial intelligence expand forecasting and monitoring capabilities, but may also intensify opacity, information overload, role conflict and excessive reliance on models. As an original contribution, the article proposes the Integrated Strategic Planning and Controllership Model, organized into seven interdependent stages: diagnosis, formulation, translation, execution, monitoring, deliberation and learning. The study concludes that integration creates value when it converts records into understanding, measures into managerial dialogue and deviations into opportunities for correction and adaptation, without replacing the judgment of those responsible for strategy.