Controllership practices adopted by major banks in Brazil in light of a basic conceptual structure of controllership / A prática da controladoria nos maiores bancos que operam no Brasil à luz de uma estrutura conceitual básica de controladoria

AUTOR(ES)
DATA DE PUBLICAÇÃO

2009

RESUMO

Improving management practices and processes has become an essential need for banks operating in Brazil, due to the fast-paced evolution of the economic activities and the credit market. In this context, Controllership, as well as the information it provides, has gained increased importance and prominence within financial institutions. In this sense, the main goal of this paper is to verify if and to what extent Controllership practices adopted by major banks in Brazil reflect a Basic Conceptual Structure of Controllership (Estrutura Conceitual Básica de Controladoria - ECBC). To that end, a revision of the ECBC proposed by Borinelli (2006) was carried out, including Controllership functions and duties aimed at financial institutions, as per the specific literature on this topic. An empirical research was also conducted through interviews and questionnaires in order to investigate and analyze how Controllership practices in major banks with operations in Brazil reflect the theory and adhere to the ECBC. The findings of this paper regarding general Controllership functions laid out by the ECBC reveal that Corporate Accounting, Tax Accounting, Information Management and External User Service are typical activities for the Controllership area in the banks investigated, which complies with the ECBC recommendations. On the other hand, functions regarding Risks, Internal Controls and Finances were found not to integrate the activities performed by the Controllership area in the banks investigated, which is inconsistent with the concepts systematized under the ECBC. In addition to the general functions, this paper also investigates the role Controllership plays in specific processes within financial institutions. The answers given reveal that Controllership is considered to be the area that leads and coordinates processes as Budgeting, Measurement, Costs Analysis and Control, as well as Tax Planning. However, Controllership is not considered to be the area that leads and coordinates processes regarding Strategic Planning, Environment and Viability Analyses, Performance Assessment and Risk Control, simply providing information support in many cases and thereby not adhering to the ECBC. Furthermore, there was an attempt to stratify the data obtained into different groups of institutions, which enabled a comparison of the Controllership practices across the groups. These categories showed that the Controllership practices of some groups seem to be more consistent with the ECBC elements than others, which does not indicate that any group could fully reflect these elements in practice. Finally, the results support the conclusion that Controllership practices in major banks operating in Brazil partially reflect the elements that comprise the Basic Conceptual Structure of Controllership.

ASSUNTO(S)

controllership bancos banks instituição financeira financial institutions controladoria

ACESSO AO ARTIGO

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