ORGANIZATIONA SLACK OF CONTROLLERS IN COMPANIES WITH VARIABLE COMPESATION

The goal of this study is to verify the organizational slack level of controllers in companies with variable compensation. A descriptive research was conducted through a survey, based on Nohria and Gulati (1996; 1997), Indjejikian and Matejka (2006), Lopez, Stammerjohan and McNair (2007) to measure organizational slack of controllers regarding human resources, financial resources and budget goals, as well as their level of budgeting participation and autonomy in decisions. The survey was sent to the controllers of 108 companies in the South and Southeast of Brazil, and there were 24 questionnaires responded. The results showed that the controllers department of the companies have, in their majority, slack of human resources; in one half small or none, and in the other half great or intermediate level of financial resources slack; and in most of them intermediate slack in the achievement of budget targets. The controllers of these companies have a considerable level of participation in the budgeting and intermediate in decisions autonomy in the organization. It is concluded that controllers show an intermediate level of organizational slack, and that this is related to their participation in the budgeting process and their degree of autonomy in decision making.

Organizational slack; Human and financial resources; Budget goals; Participation in the budget; Autonomy in decision making; Controllers