THE IMPORTANCE OF CONTROLLING IN THE ORGANIZATION

Abstract

Technological advancement is constantly growing and changing, and organizations need to adjust and adapt to remain active. Controllership emerged with this purpose of innovating, implementing systems, providing the necessary support to managers and employees. The subject is still unknown in small and medium-sized companies and, due to lack of this knowledge, among others in the administrative and accounting sphere, many companies are closing their doors, as they are not supporting the constant changes due to globalization and the acceleration of technology. The purpose of this article is to seek concepts in order to learn more about this function that is so fundamental in business life, among those who seek this technology. Since its inception, mainly in Brazil, the arrival of Controllership has provided new opportunities for growth, knowledge and specialization, mainly in the accounting area. The Controller is the qualified professional, manager of the Controllership, the one whose principle is to protect the interests of the entity, as well as its organizational assets.