CONTROLLER: PORTRAIT OF THE PROFESSIONAL OF THE BRAZILIAN CENÁRIO CONTROLLER

Abstract

Controllership is an area of ​​study that lacks clear definitions and concepts, but it does include a basic set of functions attributed to the Controller, a professional in the area. According to the Global Principles of Management Accounting (PGCG), Controllership is the central basis for decision-making to be provided, taking into account the quality of the work performed and the results obtained, once we start from the principle that produces more information and analysis relevant that we can generate and preserve values ​​for the organization. Diante disso, or objective of the study was to demonstrate the portrait of the professional controller, currently required by companies, not in the Brazilian market. For this, the Linkedln Corporation platform was used to collect and analyze data corresponding to the offer of vacancies and the requirements required by the organizations for hiring professionals in Brazil. Between the period from April 15 to 25, 2022, an average of 352 open vacancies were found, of which only 46 (13.1%) were specifically charged. It was possible to note that most of the vacancies (80.4%, n=37) are concentrated in the southeast region, with São Paulo being the state with the most offers. The most requested academic training was in Accounting Sciences (n=29, 49%). Among the requirements for job vacancies, forms included: i) additional courses (n=11, 24%); ii) experience in the area (n=10); iii) specific knowledge of ERP, Excel (n=7/19, 37% each), office package (n=5/19, 26%); iv) accounting, auditing and financial control management functions, corresponding to 76% (n=35) v) being the most required skills and abilities for oral and written communication (13 observations); leadership, teamwork, working under pressure, being agile, analytical and detailed, (7 observations each). In reference to the results, it can be suggested that the functions of the controller are diversified, being the characteristics of the organizations that will determine the application of each one of them.