The Role of the Controllership Regarding the Degree of Centralization of Organizations

The aim of this paper is to discuss the role of controllership in organizations concerning the degree of centralization. For this purpose, a theoretical essay was developed in which the centralization and decentralization are discussed, addressing organizational structures, decision making and contr...

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Bibliographic Details
Main Authors: Carlos Alberto Diehl, Cleber Marcos Rodniski
Format: Article
Language:Portuguese
Published: Universidade Federal do Rio de Janeiro 2012-06-01
Series:Revista Sociedade, Contabilidade e Gestão
Subjects:
Online Access:http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/ufrj/article/viewFile/1469/1317