Controladoria para micro e pequenas empresas: um estudo bibliométrico

Abstract

Micro and small companies have played an important role in the national and international economic scenario, given the needs of the economy in terms of minimizing the unemployment rate and the growing increase in the informal sector. In this sense, controllership acts as a management tool with the potential to generate positive change in the organization. Thus, the objective was to map the Brazilian scientific production on Controllership in micro and small companies in the last ten years, from the perspective of bibliometric analysis. Twenty-two articles were selected for the composition of the sample, noting that the Controllership contributes to decision-making in organizations, reliability and greater security with regard to longevity and business competitiveness. In short, regarding the studies covered, it was observed that most of the studies presented a view that controllership is important for companies in decision-making and in the level of security offered by management. It is suggested that further studies be carried out addressing the topic of Controllership and microenterprises, in order to increase the scope of analysis.