Culture, Controller Behavior and Corporate Performance: An Important Relationship in Large Brazilian Companies

This book offers an original and comprehensive investigation into the relationship between organizational culture, controller behavior, and corporate performance in large Brazilian companies. Addressing a significant gap in the accounting and management literature, the study integrates constructs that have traditionally been examined in isolation, providing a unified analytical framework grounded in organizational theory, behavioral sciences, and management accounting. Based on an extensive field study involving 116 large corporations and primary data collected from senior executives in controllership positions, the research employs advanced quantitative methods, including structural equation modeling, to test theoretically derived hypotheses. The findings reveal a strong and positive association between organizational culture and controller behavior, as well as between organizational culture and corporate performance, highlighting the central role of cultural and managerial processes in value creation. By combining robust empirical evidence with a solid theoretical foundation, this book contributes to both academic research and managerial practice. It offers valuable insights for scholars, graduate students, and practitioners interested in organizational culture, management control, and performance management, while also providing practical implications for the development of management models that foster effective leadership behaviors and sustainable organizational performance.