THE CONTROLLERSHIP AND ITS CONTRIBUTION TO THE PERFORMANCE ORGANIZATIONAL

Abstract

This study aims to understand how the controller relates to the organizational performance in a Public Institution of the West of Paraná Higher Education. In this sense, theoretical questions about the approaches that emphasize the controller and its functions, the controlling and organizational performance were first raised. The main question under consideration, the light of controllership concepts and organizational performance, is to understand the relationship with the controlling organizational performance according to the dimensions set out in the model of excellence in public management: (1) governance; (2) strategies and plans; (3) target audience; (4) the public interest and citizenship; (5) information and knowledge; (6) persons; (7) processes; and (8) results. To achieve the proposed objective chose to conduct a qualitative research and explanatory character. The main results point to the existence of a strong relationship between the two areas studied. It was concluded that the control area of ​​the institution in the exercise of his powers, provides the administrative management support necessary to strengthen management and contribute in their organizational performance with the subsidy of appropriate information to decision-making. It is hoped that the research results contribute to and stimulate discussions on the subject and still contributing to managers, especially public institutions given their specificities, better understand this relationship applying them more effectively.