A relevância da controladoria no processo de gestão de micro e pequenas empresas (MPEs)

Abstract

The overall objective of this research is to analyze the relevance of controllership for small businesses, based on the perceptions of accountants working in this context, identifying the main challenges of its implementation and evaluating the benefits observed from their perspective. The research adopts a qualitative approach supported by quantitative data obtained through a questionnaire administered to accounting professionals. The results indicate that, although controllership practices are still poorly structured in SMEs, basic tools such as cash flow and tax planning are already used with some frequency. The main barriers to wider adoption include managers' lack of knowledge, implementation costs, and resistance to change. Despite this, respondents perceive positive impacts in the application of controllership, especially in financial control and in improving managerial performance. It is concluded that controllership, even in a simplified form, represents a viable and necessary tool for strengthening management in Micro and Small Enterprises (MSEs).