Regresar

The black swan of COVID-19 and the figure of the controller in business management

Abstract:

The COVID-19 significantly transforms universal life, particularly in the business environment, forcing systematic transformations to face uncertainties and the competitive environment. Objective: The aim of this study was to identify the profile of the Controller in business management. Methods: A descriptive, retrospective, observational and cross-sectional perceptual research was carried out. The documentary review technique was used, and the Category Matrix was designed as a data collection instrument. Results: It was evidenced that COVID-19 causes the labor market to go through a difficult moment, characterized by uncertainty and deep business transformations, in which the Controller is the most relevant figure. It was found that the Controller’s tasks include the analysis and interpretation of financial statements; analytical breakdowns of information; budget design; systematic reporting to management; coordination of internal audits; with a leading role in strategy and the Balanced Scorecard. A profile for this position was evidenced characterized by: male between 30 and 50 years old, mainly within the industrial sector, who dedicates most of his time to the organization’s operations, data extraction and analysis, with analytical and visionary capacity, together with general knowledge of the organization. Conclusions: It was concluded that the Controller with his proactivity links his protagonism as a strategist with business operational management, being a key professional in management control, fundamentally in periods of crisis such as the one caused by the COVID-19 black swan.