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A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA) 
Ferreira, M., Edvalda, L., Ferreira, A. & Ferreira, L. (2021). The controllers' profile and their strategic choices: an analysis of Brazilian and Portuguese controller. Revista de Contabilidade e Organizações. 15
Exportar Referência (IEEE) 
M. A. Ferreira et al.,  "The controllers' profile and their strategic choices: an analysis of Brazilian and Portuguese controller", in Revista de Contabilidade e Organizações, vol. 15, 2021
Exportar BibTeX 
@article{ferreira2021_1715073978625,
	author = "Ferreira, M. and Edvalda, L. and Ferreira, A. and Ferreira, L.",
	title = "The controllers' profile and their strategic choices: an analysis of Brazilian and Portuguese controller",
	journal = "Revista de Contabilidade e Organizações",
	year = "2021",
	volume = "15",
	number = "",
	doi = "10.11606/issn.1982-6486.rco.2021.186510",
	url = "https://www.revistas.usp.br/rco/index"
}
Exportar RIS 
TY  - JOUR
TI  - The controllers' profile and their strategic choices: an analysis of Brazilian and Portuguese controller
T2  - Revista de Contabilidade e Organizações
VL  - 15
AU  - Ferreira, M.
AU  - Edvalda, L.
AU  - Ferreira, A.
AU  - Ferreira, L.
PY  - 2021
SN  - 1982-6486
DO  - 10.11606/issn.1982-6486.rco.2021.186510
UR  - https://www.revistas.usp.br/rco/index
AB  - This article aims to understand how the values and cognitive basis proposed by the Upper  Echelons  Theory  are  seen  in  the  strategic  choices  of  controllers  who  work  in  companies  in  Brazil  and  Portugal.  This  is  a  descriptive  study  with  a  qualitative  approach.  Data  were  collected  between  the  years  2018  and  2020  from  interviews  conducted  with  controllers  and  former  controllers  associated  with  companies  from  different sectors in these countries. A total of twenty-three interviews were conducted, and the data were analyzed using content analysis. The results revealed that previous professional experience and academic background, as well as the individual profile, the hierarchical structure, the organizational culture, and the level of autonomy given to the controllers interfere in their strategic choices in both countries. Collectivism, rationality, duty, and novelty were the values most emphasized by the interviewees as being essential to the position of controller.  
ER  -