Perfil, competências, habilidades e desafios do controller do século XXI e suas perspectivas frente à transformação digital - um estudo fenomenográfico
Data
2021-02-25
Autores
Castellani, Thelrry 
Orientadores
Saporito, Antonio
Tipo
Trabalho de conclusão de curso
Título da Revista
ISSN da Revista
Título de Volume
Resumo
O presente estudo tem como objetivo verificar qual é o perfil do controller do
século XXI, suas habilidades, competências e sua percepção acerca da
transformação digital e impactos disso para a profissão. Para este fim, utilizou-se a
fenomenografia como metodologia de pesquisa. Foram realizadas entrevistas em
profundidade com quatorze controllers que atuam ou já atuaram nessa posição. As
entrevistas foram gravadas, transcritas e analisadas com o propósito de trazer aos
leitores uma visão abrangente dos pontos e ideias principais abordadas nos
depoimentos. Quanto às habilidades e competências, na percepção dos
entrevistados, conclui-se que, as que já são exigíveis aos controllers devem continuar
sendo necessárias, como o conhecimento apurado em contabilidade, finanças,
administração, economia e bom relacionamento interpessoal. Entretanto, dado ao
cenário de maior integração da tecnologia na área de controladoria, esse profissional
deve adquirir novas habilidades no uso de ferramentas de dados, a fim de garantir
maior eficiência na tomada de decisão. Dessa forma, o perfil do controller do século
XXI é retratado como um profissional detentor de visão estratégica, de negócios e
protagonista na geração de informação no processo decisório. Na percepção dos
controllers entrevistados, é fundamental o desenvolvimento de habilidades
comportamentais, como comunicação assertiva, negociação, liderança e trabalho em
equipe, pois o controller transita em vários departamentos da empresa. Além disso,
para que desempenhe seu papel, é essencial que esse profissional conheça todas as
áreas da organização, pois não há como controlar e informar sem a devida
compreensão dos processos dentro da empresa. Em relação à transformação digital,
os controllers vêem como um impacto positivo na área de controladoria, pois minimiza
o tempo para geração de dados e garante maior tempo para o que realmente importa:
a análise das informações para melhor direcionamento na tomada de decisão. Dessa
maneira, o mercado espera profissionais mais capacitados conceitualmente, críticos
e intérpretes de dados e menos operacionais. Na percepção dos respondentes da
pesquisa, o controller do século XXI deve buscar conhecer como essas ferramentas
digitais funcionam, para que ele impulsione a implementação de mecanismos que
gerem a informação de forma mais automatizada. Assim, ele fica responsável em se
aprofundar nas análises e propor soluções. Para isso, esse profissional deve ser
proativo na busca de aprendizado constante.
The present study aims to verify the profile of the controller of the 21st century, his skills and his perception about digital transformation and impacts of this for the profession. For this purpose, phenomenography was used as a research methodology. In-depth interviews were conducted with fourteen controllers who work or have already acted in this position. The interviews were recorded, transcribed and analyzed with the purpose of bringing to readers a comprehensive view of the main points and ideas addressed in the statements. Regarding the skills and competencies, in the interviewees' perception, it is consensus that those are prerequisites and shall continue being, such as the knowledge in accounting, finance, administration, economics and good interpersonal relationships. However, given the scenario of greater integration of technology in the area of controllership, this professional must acquire new skills in the use of data tools, in order to ensure greater efficiency in decision making. Thus, the controller profile of the 21st century is portrayed as a professional holder of strategic vision, business and protagonist in the generation of information in the decision-making process. In the perception of the controllers interviewed, in addition to playing his role, it is essential behavioral skills, such as assertive communication, negotiation, leadership and teamwork, for the controller permeates through various departments on a company. In addition, in to play its role, it is essential that this professional knows all areas of the organization, because there is no way to control and inform without proper understanding of the processes within the company. As for the topic of digital, controllers see it as a positive impact in the controllership area, as it minimizes time for data generation and ensures greater time for what really matters: the analysis of information for better direction in decision making. In this way, the market expects more conceptually skilled professionals, critics and data interpreters and less operational. In the perception of the respondents of the research, the controller of the 21st century should seek to know how these digital tools work, so that it boosts the implementation of mechanisms that generate information in a more automated way. Thus, he is responsible for delving deeper into the analysis and proposing solutions. For this, this professional must be proactive in the search for constant learning.
The present study aims to verify the profile of the controller of the 21st century, his skills and his perception about digital transformation and impacts of this for the profession. For this purpose, phenomenography was used as a research methodology. In-depth interviews were conducted with fourteen controllers who work or have already acted in this position. The interviews were recorded, transcribed and analyzed with the purpose of bringing to readers a comprehensive view of the main points and ideas addressed in the statements. Regarding the skills and competencies, in the interviewees' perception, it is consensus that those are prerequisites and shall continue being, such as the knowledge in accounting, finance, administration, economics and good interpersonal relationships. However, given the scenario of greater integration of technology in the area of controllership, this professional must acquire new skills in the use of data tools, in order to ensure greater efficiency in decision making. Thus, the controller profile of the 21st century is portrayed as a professional holder of strategic vision, business and protagonist in the generation of information in the decision-making process. In the perception of the controllers interviewed, in addition to playing his role, it is essential behavioral skills, such as assertive communication, negotiation, leadership and teamwork, for the controller permeates through various departments on a company. In addition, in to play its role, it is essential that this professional knows all areas of the organization, because there is no way to control and inform without proper understanding of the processes within the company. As for the topic of digital, controllers see it as a positive impact in the controllership area, as it minimizes time for data generation and ensures greater time for what really matters: the analysis of information for better direction in decision making. In this way, the market expects more conceptually skilled professionals, critics and data interpreters and less operational. In the perception of the respondents of the research, the controller of the 21st century should seek to know how these digital tools work, so that it boosts the implementation of mechanisms that generate information in a more automated way. Thus, he is responsible for delving deeper into the analysis and proposing solutions. For this, this professional must be proactive in the search for constant learning.
Descrição
Citação
CASTELLANI, Thelrry. Perfil, competências, habilidades e desafios do Controller do século XXI e suas perspectivas frente à transformação digital: um estudo fenomenográfico. Trabalho de conclusão de curso (Ciências Contábeis) - Universidade Federal de São Paulo - Escola Paulista de Política, Economia e Negócios, Osasco, 171f., 2021.