CONTROLLER'S STRATEGIC TOOLS: a multiple case study accounting office in the city of Natal-RN

Abstract

The evolution of business relations brought the need for the organizations to improve their management methods. To assist in this process, the comptroller suggests strategic models, aiming to interfere in the decision making process of organizations. The management tools aim to facilitate the concept of controlling and evaluating the performance shown by the companies as they help in analyzing the results, by providing accurate information and means to reach the expected success. The research objective is to identify, among the six strategic tools selected controller, what are the most used by accounting firms studied located in Natal-RN and understand the proper use provides a competitive advantage researched the. The data were done from bibliographic qualitative and case study. The author developed an interview script with six open questions, and were asked about their knowledge and use of the six tools listed. The results allowed us to diagnose the following situations: if the organizations have dominion over the tools presented and appropriate management tools for data analysis in their organizations, if the respondents recognize the importance of strategic models of controllership and how the application reflects in a possible organizational success.