Controllership challenges in times of pandemic:

the perception of the controller of an appliance company

Abstract

This article aimed to identify a controller's perception of the challenges of controllership in times of a pandemic, in an appliance company. Under this scope, the literature dealing with managerial accounting and controllership as instruments for a good financial management of the company was reviewed. The research adopts a predominantly qualitative approach, whose data collection used the analysis of the transcript of an interview carried out, through a Live, published on the youtube channel, in which the researched subject was a controller of a group of companies in the home appliance sectors. The subject was interviewed by two directors of a systems company for budget planning solutions located in the state of Santa Catarina. Thus, taking into account the importance of controllership in business activities in a scenario of economic crisis and pandemic, the results obtained revealed that budget review and cash flow management are the main roles that controllership can adopt at a time of economic crisis to ensure business continuity. Thus, the research contributes to the discussion about the importance and role of controllership as a sector capable of assisting budget planning, cash flow and strategic management of the company in an economic scenario of crisis and pandemic.