O Papel do Controller na Perspectiva da Estratégia como Prática: um Ensaio Teórico

Abstract

Objective: This theoretical essay aims to explore how the controller participates in the strategy formation process, in the perspective of strategy as a practice.Method: We developed a theoretical essay based on the main issues related to the role of the controller in organizations and a general explanation of the theoretical model of strategy as a practice proposed by Jarzabkowski and Spee (2009).Originality/Relevance: We propose a new approach for management accounting studies by bringing together two fields of knowledge – accountability and strategy – under a constructivist perspective, exploring the role of the controller as a business partner and a strategy practitioner. We argue controllers act as middle managers in the implementation of organizational strategies, playing a fundamental role in strategy translation, communication and on its operational issues.Results: From the intersection between the two themes, three general propositions were developed, combining elements of strategy as practice (practice, praxis and practitioners) and the role of the controller, which serve as a basis for the advance of future research. This is a seminal step into future avenues of research and theoretical or empirical studies about the microperspective of management accounting.Theoretical/Methodological contributions: This theoretical essay analyzes the controller role in the micro-organizational perspective of the strategy as practice, addressing future research possibilities that unite the two lines of knowledge.