A Papel do Controller na visão dos profissionais atuantes em uma rede hoteleira nacional

Abstract

Controllership is presented under different approaches in academic literature, sometimes as a staff body, sometimes as a department or even as a function, it is shown as being of significant importance for the growth of organizations. Larger organizations, for being in a better position to have qualified management personnel, as well as the need to know what is going on at the operational ends, can use this resource as an instrument to maintain their operations and, eventually, their growth. The professionals working in the business are therefore challenged to find a role that is appropriate to their positioning in the face of business challenges. The overall objective of this paper was to understand the Controller's roles in the hotel controllership business. A questionnaire with 9 questions was sent to controllers of several hotels of the same chain, in order to identify their functions. In practice, controllers partially perform the functions described in the literature. Although the functions in practice are not faithful to the literature, the position is important for the structure of the enterprise.