A study about the functions of controllership

The definition of the basic functions is one of the fundamental aspects in the study on the controllership theme. However, difficulties in this aspect have been found due to concepts and conceptions which are unsatisfactory, confused and sometimes contradictory in literature. It is extended to the practice of the organizations. Controllership is an area of studies that still needs to consolidate its concepts which includes a basic group of functions. Thus, this work has as objective to analyze comparatively, seeking to identify a basic group of functions of the controllership, based on empiric studies on the theme in the United States, Germany and Brazil. This work can be classified as descriptive, being developed by bibliographical rising. The results show that the most mentioned functions are the ones of elaboration and interpretation of reports with 85%, planning with 77%, and control and accounting with 62%, respectively. It evidences that the controllership in practice has been acting in strategic activities in the organizations. However, the informative functions are still very present in controller's practice.