ORGANIZATIONAL ASPECT AND THE PROFILE OF MANAGERS IN THE CONTROLLING SECTOR: A STUDY IN THE AGRO INDUSTRIES OF THE SUGAR-ALCOHOL SECTOR IN THE STATE OF PARANÁ

Abstract

This essay deals with a study in the agroindustries of the sugar and alcohol sector in the state of Paraná. Its development was motivated by the fact that there are still many companies that, although they do not use the professional controller to carry out their activities, they do so even though they do not have a specific sector with that name. Its objective is to analyze the organizational aspects and the profile of controllership managers in agro-industrial companies in the sugar and alcohol sector in the State of Paraná. For that, a descriptive research was carried out with all sugar and alcohol agro-industrial companies in Paraná, which make up a universe of fifteen companies listed in the National Union of Bioenergy (UDOP), and quantitative, since it presents statistical data. All of them sent an invitation to participate in this research and only five accepted. Regarding organizational aspects, it found that there is no consensus on the hierarchical position that the sector should occupy in the company's organizational chart, as well as its role as a line body in decision-making or as a staff body advising with information. Regarding controllership functions, a wide range of controllership functions exercised within organizations was contacted, and their importance in the positive performance of the company. With regard to the profile of managers, it found that the controller is a professional who demands a succession of business management knowledge and who, for that, needs a minimum academic training in accounting sciences, economic sciences or administration.