The controller profile and the historical evolution of the profession in the Brazilian context

Abstract

The study investigates the professional profile of the controller and its historical evolution of the profession in the Brazilian context, based on advertisements published in the newspaper “O Estado de São Paulo”. The descriptive methodology was implemented with a quantitative and qualitative approach to the data as well as a documental analysis. The population of items that contain the word controller in the collection of the newspaper is of 1.619 occurrences, and the sample for the present 

study comprises only 422 unique ads. Data was analyzed by means of a checklist to extract information, adapted from the construct used in the study of Duque (2011). Findings demonstrate that the first piece of advertisement, that looks for controllers, dates backs to the year 1945, although it is an exception for the time. In the decade of 1970, there was a significant increase in demand for controllers, with a profile related to technical activities. The decade of 2000 indicates ‘an explosion’ in demand for controllers as well as a greater need for professionals to perform management activities. Such an increase in demand strongly suggests the increased importance of these professionals for organizations, a fact that is consolidated in the decade of 2010 and also shows the controller tied to management activities. Finally, the data suggests that the controller, as regards the behavioral profile, must present leadership traits, possess training in Accounting, Economy, Administration or Engineering, as well as a graduate degree, and in some cases, knowledge about the English language and experience of about five years to correspond to what the market is looking for.