Controllership structure and practices in a family-owned agribusiness holding: a case study in Mato Grosso
DOI:
https://doi.org/10.36560/19520262270Keywords:
Controllership, Family business, Holding company, Agribusiness, Corporate governanceAbstract
This study analyzes the structure, practices, and contributions of controllership in a family-owned agribusiness holding located in Mato Grosso, Brazil. An applied, qualitative, and descriptive single-case study combined semi-structured interviews, direct observation, and analysis of corporate documents. Evidence was organized through content analysis and triangulation. The findings indicate a centralized controllership function linked to executive management and family governance, using integrated budgeting, cost centers, activity-based costing, performance indicators, enterprise resource planning, and business intelligence tools. From 2020 to 2024, consolidated revenue increased by 26.3%, net income by 60.0%, and production by 20.0%, while headcount rose by 9.4%. These trends coincide with stronger controls but do not establish a direct causal effect of controllership. Relevant constraints include family-centered decision authority, overlap between ownership and management, resistance to change, uneven data quality, and non-standardized indicators across operating units. The study concludes that controllership can improve transparency, information integration, and management professionalization, provided that its technical autonomy and governance arrangements continue to mature.
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