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CONTROLLERSHIP INSTITUTIONALISATION PROCESS OF CORPORATE GOVERNANCE IN BRAZILIAN COMPANIES
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Ilse Maria Beuren 
, Elza Terezinha Cordeiro Müller
Abstract
The aim of the article was thus to verify how the Controllership institutionalization process takes place in corporate governance companies in Santa Catarina State – Brazil. Research was carried out by means of a multi-case study with a qualitative approach. Five companies were selected, but four answered the questionnaire, all listed in Bovespa’s corporate governance. The research found only one company underwent a restructuring process in controllership. In this, the institutionalization process involved the system and sub-systems used in the company, encompassing every task and practice. The institutionalization of controllership assured the implementations, controls, performance, goals and levels of commitment of those involved.
Keywords: Controllership. Institutionalization Process, Implementations, Controls, Performance, Brazilian Companies
How to cite this paper: Beuren, I. M. & Muller, E. T. C. (2009). Controllership institutionalisation process of corporate governance in Brazilian companies. Corporate Ownership & Control, 7(1-2), 318-329. https://doi.org/10.22495/cocv7i1c2p7
