THE ENVIRONMENT IN THE CONTROLLING ENTITIES COOPERATIVE
Vanderlei Gollo, Fernando Maciel Ramos, Carlos Eduardo Facín Lavarda · 2014
The present study aimed to investigate the perception of the direct users of the environment of controlling in a cooperative organization. The study is descriptive research a survey research and data analysis we used descriptive statistics. The research consists of 69 employees of a cooperative entity, which has in its organizational structure the sector comptroller consolidated, and the sample was intentional, for both were the questionnaires were sent by e-mail of which achieved a return rate of 95.65%. The data demonstrate that the functions of planning and accounting management are perceived by most users, while the function of risk management is not performed yet been identified that functional variables: level of education, level of action in organizational structure, training and time working in cooperative influence the perception of the functions of the controller. Full Paper PDF: http://www.contecsi.fea.usp.br/envio/11contecsi-files/papers/995/submission/director/995-2572-1-DR.pdf