Culture and behavior of controllership leaders in Brazilian companies: An important relationship?

Resumen

Behavior of individuals and culture of organizations seem to explain their management models and their performance. This research investigated the interplay between the elements of organizational culture and the behavior of leaders in the area of controllership of large companies in Brazil. The population was composed of the 500 largest companies in Brazil as listed in the “Maiores & Melhores” specialized magazine, which had professional respondents in management positions in the controllership area. Data collection was performed through a questionnaire validated by six experts in the field. The final sample registered 53 of valid returns, collected in the period between August and October of 2019. Data were analyzed using descriptive statistics and Pearson’s correlation (SPSS software). The findings revealed that there is a significant relationship between elements of organizational culture and those linked to the behavior of leaders in the controllership area, mainly: i) among manager motivation, planning, execution and organizational control; ii) manager stress and planning, execution, control, technology and information systems, performance evaluation process and characteristics and skills of the company’s managers; iii) conscientiousness (manager), technology and information, communication and control systems.