IMPACTS ON THE CONTROLLERSHIP WITH THE COMPANY ADHERING TOCORPORATE GOVERNANCE

The objective of this article is to analyze the impact that a company adhering to Corporate Governance brings in the controllership. This exploratory research was conducted through a multi-case study with a qualitative approach. Three companies from the state of Santa Catarina listed on the Sao Paulo Stock Exchange were intentionally selected for their differentiated levels of participation in Corporate Governance. For the field study, a questionnaire with 14 separate questions was electronically mailed to each company, with the responses coming from those employees responsible for the controllership and the implantation of Corporate Governance. The results of the research show that the controllership has an important role to play in the process of implanting Corporate Governance, even though it is not directly responsible, as it participates by generating information and contributing to making other areas aware of the need to meet the resulting requirements. It was concluded that controllership is ready to meet the needs of the good practices of Corporate Governance, once the few changes required in the controllership were made in the researched companies.