Tecnologias disruptivas e o papel estratégico da controladoria: uma revisão integrativa

Abstract

The advancement of disruptive digital technologies has led to profound transformations within organizational processes, triggering a reconfiguration of the strategic role of controllership. This study aimed to identify the main disruptive technologies applied to controllership and to understand how they have contributed to strengthening organizations’ strategic capacity. An integrative review was conducted using the Scopus and Web of Science databases (2017–2024). The final sample included the 11 most cited articles, accounting for 98.15% of total citations, and employed a qualitative, descriptive, and documentary research approach. Blockchain emerged as the most frequently cited technology, particularly in the context of traceability, security, and transparency, offering greater speed and reliability in processes while reducing costs. The main methodological strategies applied were qualitative and exploratory case studies. The adoption of Blockchain, Big Data, Cloud Computing, and Artificial Intelligence enhances information quality, decision-making agility, data security and traceability, enables process automation, and supports predictive modeling, which underpins strategic planning and innovation. When integrated into organizational strategy, these technologies help sustain competitive advantage. Theoretically, this research contributes by highlighting the importance of integrating the resource-based view into discussions on technology adoption, with emphasis on competitive advantage and the ability to incorporate such technologies into strategic management. Moreover, the study shows that controllership managers and senior executives should view these technologies as strategic investments capable of transforming the control and decision-support function into a competitive differentiator.