Profissionais da controladoria: competências e demandas organizacionais.

Objective: Identify the main competencies required of Controllers to carry out their activities in companies that are located in Pernambuco, Brazil. Methodology: The research has descriptive and exploratory characteristics, carried out in companies that have at least one professional, occupying the position of controller or managerial accountant. The questionnaire was the data collection tool developed based on the bibliographical survey, focusing on the individual competences and their categories: business, technical-professional and social skills. Results: A total of 100 professionals accepted to participate in the study. Based on the number of employees, about 40% of the companies were large. Most companies were service providers with a controlling sector established in the organizational structure. As for the profile of controllers identified, most of them were male, with less than 40 years, 10 years of experience in the function, occupying a managerial role and with a higher education. The individual technical competencies that most controllers said "use a lot" were six of the 20 listed, presented in decreasing order of use: Advises the administrative leadership, has knowledge in the accounting area, elaborates management reports, provides informational support to business management, performs cost analysis and has expertise in the financial area. The 18 business skills presented, 4 are widely used: Thinks and acts strategically, results orientation, seeks continuous improvement of the processes in which it participates and focus on the quality of the decisions made. And among the 18 social skills, most responded "to use a lot" 14, related to the integrity, proactive, flexible and fulfilling work, with emphasis in the interaction and leadership of the team, with emotional control and good adaptation to the changes. Currently, the controllership has been expanding its sphere of action in organizations, consolidating itself as a support unit for organizational management. Contributions: The research shows that the controllers has a postgraduate degree, with responsibility for the internal and managerial controls of the organizations, working at the managerial and administrative level, besides developing a range of competencies. [ABSTRACT FROM AUTHOR]