To understand the inter-relationship between individuals, the organization and the environment in which they exist, with their norms and procedures, their habits and routines, has been the objective of diverse studies. From this context, the objective of this article is to check on the process of how habits and routines of controllership become institutionalized in companies in the state of Santa Catarina. Institutional Theory considers that the behavior of an individual is modeled by standards created and shared between the other individuals, by way of interaction. Such standards are legitimized by the organization in the form of norms and rules, by being considered efficient for its functioning. With established objective in view, exploratory research was conducted of the multi-case study type with a qualitative approach. The research results identified the individual as the main component in the institutionalization of habits and routines of the group of individuals responsible for the controllership in the analyzed companies. It was concluded that the institutionalization of habits and routines of controllership in researched companies in Santa Catarina occurs through the interaction of the individual with the group and the group with the individual mutually, remembering that each individual shows his own institutionalized habits and routines, which both have influence on and are influenced by the same social group.