Efeitos das competências dos controllers no orçamento empresarial mediado pelo comprometimento organizacional

Authors

DOI:

https://doi.org/10.22277/rgo.v19i1.8304

Keywords:

Controllers. Bean Counters. Business Partner. Budget Usage. Organizational Commitment.

Abstract

ABSTRACT

Purpose: The objective of this study is to investigate the profile of Bean Counters and Business Partners controllers in relation to the interactive use and diagnosis of the budget, having organizational commitment as a mediator.

Method/approach: This is a quantitative and descriptive research, with Surey data collection, through a structured questionnaire, applied to controllers who work in the controllership area of the 1,000 largest Brazilian companies listed in the 2021 yearbook of Valor Econômico Magazine. To analyze the results and test the hypotheses, Structural Partial Least Squares Regression (PLS) equations were used.

Main Results: Predominance of the "Bean Counter" profile in relation to the "Business Partner". Positive impact of both profiles on budget use. Organizational commitment had a mediating effect only on the "Bean Counter" profile.

Theoretical/Practical/Social Contributions: The study contributes theoretically by discussing the importance of the controller's profile in uncertain and risk scenarios, providing practical insights to improve organizational processes and boost national development. From a practical point of view, it allows a critical analysis of the necessary changes in the profile of the controller, given the relevance of this profession for the economy and society, since they are part of the organizational strategy and perpetuity. Socially, the results of this study contribute to the possibility of improving processes involving company controllers, boosting national development.

Originality/Relevance: the research is relevant when addressing discussions focused on the profile of the controller in uncertain and risky scenarios. By investigating the profiles of controllers and their impact on the interactive and diagnostic use of the corporate budget, mediated by organizational commitment, the study brings an original approach. His theoretical, practical and social contributions provide a valuable insight for understanding the controller's role and for improving organizational processes, driving the country's development.

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Author Biographies

Elisangela Cordeiro, Universidade Estadual do Oeste do Paraná (UNIOESTE)

Graduated in Accounting and Law. Lawyer, Specialist in Human Resources Management, Civil Law and Civil Procedure, Accident Law, Master's degree in Accounting, Unioeste.

Antonio Fernando Simões Ribeiro, Universidade Estadual do Oeste do Paraná (UNIOESTE)

Graduated in Administration (FEMA/SP), Specialist in Controllership, Auditor, Master in Accounting Sciences (Unioeste).

Leandro Augusto Toigo, Universidade Estadual do Oeste do Paraná (UNIOESTE)

PhD in Accounting and Administration from the Fundação Universidade Regional de Blumenau (FURB) and Master in Accounting from the Universidade do Vale do Rio dos Sinos (UNISINOS). He currently works as a professor at the Universidade Estadual do Oeste do Paraná (UNIOESTE), where he teaches Planning and Management Control in the master's program in accounting. In addition, he is a faculty member of the institution's Postgraduate Program in Accounting.

Delci Grapegia Dal Vesco, Universidade Estadual do Oeste do Paraná (UNIOESTE)

Post-doctorate in Accounting from the Federal University of Paraná-UFPR. PhD in Accounting and Administration from the Regional University of Blumenau, SC. ​​Associate Professor at the State University of Western Paraná - UNIOESTE. She was Director of the Center for Applied Social Sciences at the State University of Western Paraná (UNIOESTE) - Cascavel-PR Campus, (2020 to 2023). She was Coordinator of the Postgraduate Program in Accounting at the State University of Western Paraná (UNIOESTE) - Cascavel-PR Campus, 2015 to 2019. She works as a permanent professor in the Master's Degree in Accounting at the State University of Western Paraná (UNIOESTE) - Cascavel-PR Campus. Permanent Professor in the Professional Master's Degree in Administration at the State University of Western Paraná (UNIOESTE) - Cascavel-PR Campus. Leader of the Research Group in Management Accounting and Control in Organizations. Member of the Research Center for Controllership and Management Control Systems at UFSC. Member of the Research Group on Strategy and Competitiveness. Scientist included in the Ranking for Scientist - World Scientist and University Rankings 2021, published by AD Scientific Index. Participates in the International Research Network on Climate Resilient Development RIPEDRC. Executive Director of ANPCont - National Association for Accounting Research - (2020 - present). Member of the Scientific Committee of the Accounting Division of EnANPAD. Associate Editor at ASAA Advances in Scientific and Applied Accounting (ASAA Journal), from 2019 to Jan. 2022, the journal of AnpCONT - National Association of Graduate Programs in Accounting Sciences (Brazil). Member of the Executive Board of ANPCont - National Association for Accounting Research - (2020). Member of the State Advisory Committee - Araucária Foundation for Support of Scientific and Technological Development (2021 - present). Member of the Intermediate Evaluation Committee of the Capes-PrInt Program (2022) Process No. 23038.012596/2021-00

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Published

2026-03-01

How to Cite

Cordeiro, E., Simões Ribeiro, A. F., Toigo, L. A., & Dal Vesco, D. G. (2026). Efeitos das competências dos controllers no orçamento empresarial mediado pelo comprometimento organizacional. Revista Gestão Organizacional- RGO, 19(1), 06–31. https://doi.org/10.22277/rgo.v19i1.8304

Issue

Vol. 19 No. 1 (2026): Temática Livre

Section

Papers

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