Competências do controller: uma análise das hard e soft skills

• Ano de defesa: 2025
• Autor(a) principal: Lima, Fábio Almeida de
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal de Uberlândia; Brasil; Programa de Pós-graduação em Ciências Contábeis
• Palavras-chave em Português: hard skills; soft skills; controller; conhecimento; habilidade; atitude; knowledge; ability.; attitude; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS; Contabilidade; Sistemas de controle inteligente; Contabilidade gerencial; Habilidades pessoais; ODS::ODS 4. Educação de qualidade - Assegurar a educação inclusiva, e equitativa e de qualidade, e promover oportunidades de aprendizagem ao longo da vida para todos.; ODS::ODS 8. Trabalho decente e crescimento econômico - Promover o crescimento econômico sustentado, inclusivo e sustentável, emprego pleno e produtivo, e trabalho decente para todos.
• Link de acesso: https://repositorio.ufu.br/handle/123456789/44843; http://lattes.cnpq.br/7949633314757040

The evolution of the Controller profession and the diversity of profiles it encompasses highlight a gap in understanding the necessary competencies, whether hard or soft skills, for effectively performing the role. The lack of consensus extends to the competencies most commonly utilized by professionals and those deemed essential by organizations for the Controller position. These competencies, based on knowledge, skills, and attitudes, form the CHA Triad, the theoretical framework underpinning this research. In this context, the general objective of the study is to understand how the hard and soft skills required for the Controller role align with the demands of the labor market.To achieve this objective, a qualitative research approach was employed. The evidence was built in two stages. The first stage involved document collection from job posting websites to identify the requirements for the Controller position, focusing on the key hard and soft skills demanded by the labor market. The second stage consisted of interviews with professional Controllers to understand how they utilize key hard and soft skills in their roles. For evidence processing, the job postings were categorized into hard and soft skills, enabling the identification of the most requested competencies for Controllers. The interviews were recorded, transcribed, and analyzed through categorization and content analysis. The results reveal that the hard and soft skills perceived by Controllers as important are aligned with labor market demands, highlighting competencies such as accounting knowledge, effective communication, and proactivity. An emphasis on hard skills is observed, although the integration of hard and soft skills is considered ideal for performing the Controller’s activities effectively.