THE ROLE OF CONTROLLERSHIP IN SMALL AND MEDIUM-SIZED ENTERPRISES

Abstract

This study aimed to analyze the contribution of controllership practices to the financial sustainability and longevity of Brazilian small and medium-sized enterprises, identifying applicable instruments and factors that favor or hinder their adoption. An integrative literature review was conducted, with searches recorded through Crossref and consultation of full texts and metadata made available by journals, covering publications from 2016 to 2024. After duplicate removal and screening by title, abstract and adherence to the research problem, 12 studies were included in the synthesis. Results indicated that cash flow, budgeting, internal controls, planning and management indicators improve visibility over resources and support decisions, but their contribution depends on data updating, managers’ understanding and the incorporation of these instruments into routine practices. Limitations involving financial knowledge, centralized management, low formalization and a predominantly tax-oriented use of accounting were also identified. It is concluded that controllership can contribute to business continuity when adapted to company size and used as a permanent process of information, control and planning, although it cannot, by itself, guarantee business survival.