Uses of ERP systems and their influence on controllership functions in Brazilian Companies

Controllership and Information Technology provide ways for companies to adapt to the competitive context of business environments. As such, the aim of this research is to identify and analyze the impacts of ERP systems on Controllership functions, verifying the relationships between the use of solutions and possible improvements in such functions. The need for management control and operations control were observed. This research is descriptive and exploratory of the survey kind. The subjects mentioned in this research are managers involved in Controllership activities in large companies from the Auto Parts sector in the State of São Paulo. The data obtained through a questionnaire by non-probabilistic samples were analyzed with the use of descriptive statistics. According to the subjects, ERP systems modify Controllership functions and better serve the control needs of the operations. The results showed problems to be overcome in management control

The effect of new technologies on civic participation models

The development of new technologies will enable decentralization and freedom of communication for large numbers of people, by overcoming the barriers that once rendered direct participation of society unfeasible. The continued development of information and communication technologies (ICT) makes it possible for people to participate in political life. Today, the use of e-tools is becoming a way of adapting democracy to the needs of contemporary states and strengthening civil society. The aim of this paper is to answer questions about the essence of ICT and forms of civic engagement through electronic forms of participation. The author seeks answers to the following questions: How does ICT influence political processes? How do electronic communication systems create the conditions for the political engagement of citizens? Can the use of information technologies have a real impact on participation

Controllership-- The Work of the Accounting Executive

News release announcing a short course entitled Controllership-- the work of the accounting executive

AN ANALYSIS OF THE PROCESS OF CHANGE IN ACCOUNTING AT A LOCAL GOVERNMENT FROM THE PERSPECTIVE OF THE CRITICAL THEORY

The objective of this study was to investigate the process of change in the accounting systems from the perspective of the Critical Theory in a local public organization. The research process was conducted a case study in a municipal government in Brazil, which has undergone a process of change in their accounts over the last ten years. According to the information collected during the research process, depending on the source of information, the process of change in the accounts of the local government, which is the object of this study, originated from pressures that caused the change in the department called "internal audit" to "controllership", legal pressures being detected, of external, internal and political origin, for this change. As a limitation, the results were calculated in a local government inBraziland may not be applicable to other places. The city concerned has around 500,000 inhabitants and 9,000 civil servants, and the results may contribute to understand how to handle the change in structures involved with controllership. The focus of change was directed to the technical field, without a diagnosis of the analysis process of the possible social gains and even effectiveness that the change would bring, with managers responsible for the change having a restricted action by external pressures from the federal and state government. As the main contribution, the research presents an analysis of the change process in accounts in the public sector, using fundamentals of the Critical Theory as the basis of a case study, usually not applied to the accounting field

The logistics controller: the contribution of a logistics specialized professional

Faced with the adversities that arise in a widespread competition scenario, new concepts and opportunities emerge over time, whether in the form of a competitor that answer customer needs in less time, or as a technological innovation that needs to be dominated. Within this context, Logistics managers have realized that besides the ordinary challenge to maintain their own business, they must seek the continuous improvement of their services, make fewer mistakes, to be more effective and efficient in logistics processes. The objective of this work is characterize and describe the application of the logistics controller, to understand within the logistics structure what is its benefits, understanding the role of controllership and the role of logistics, the relationship between controllership and logistics, the role of logistics controller, its duties, the activities to be carried out, the relationship with the various hierarchical levels, the knowledge that must be mastered and finally, what it can do for logistics. For this study, the descriptive case study with multiple cases was applied. The data acquired demonstrate that managers has a notion of the importance of having a professional that can unify the information and for this to have knowledge and competence in controllership exist, but that at the same time can be inserted in the logistics area