Identification of controlling practices adopted by waste management companies

Abstract

The present work sought to identify which controllership practices adopted by companies that develop waste collection and treatment activities, located in the city of Teresina – PI, through the methodological application of the study by Leite, Diehl and Manvailer (2015), given the similarity in the objectives. Thus, through a descriptive, quantitative survey, an online questionnaire was used for data collection. The results suggest a review of the feasibility of creating the sector in the companies investigated, to the point that only 10% of the practices listed are adopted by all the companies in the sample. When added together, 58.60% of the practices listed are either not known or are not used by professionals responsible for managerial financial information. Only Internal Administrative Controls, Tax Planning and Operating Budget are seen as Extremely Important by all companies. It is advisable for future research that other sectors be observed and that other contingency characteristics be raised. Keywords: Controllership; Controllership practices; Waste Management.