Strategic controllership and corporate governance in small and medium enterprises: the epistemological convergence between accounting sciences and administration

Abstract

The economic sustainability and operational longevity of Small and Medium Enterprises (SMEs) in a globalized, volatile, and technologically disruptive market ecosystem depend intrinsically on the definitive overcoming of the empirical management model in favor of a scientific approach based on auditable data and rigorous internal controls. This scientific article proposes an exhaustive, theoretical, and multidisciplinary analysis of the integration of analytical tools from Administration and the normative rigor of Accounting Sciences as inseparable vectors of corporate perpetuity. The methodology adopted is based on a high-density systematic and critical bibliographic review, correlating the corporate governance postulates of IBGC (2015) with the advanced balance sheet analysis theories of Iudícibus (2010), strategic cost management by Porter (1989), and management control models by Anthony and Govindarajan (2002). The study is structured into five highly complex thematic axes, dissecting everything from the epistemology of convergence between the areas, the implementation of internal controls and tax compliance, strategic cost management and pricing, advanced analysis of key performance indicators (KPIs), to the structuring of matrix budgetary planning and governance. The theoretical results demonstrate that the adoption of controllership practices not only mitigates insolvency risks but acts as a value catalyst (valuation), allowing managers to anticipate macroeconomic scenarios. It is concluded that the fusion between the systemic vision of the administrator and the technical rigor of the accountant is the sine qua non condition for the professionalization and competitiveness of contemporary organizations.