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Controllership in the public sector represents an important tool in government management, contributing to the rational use of resources, in order to provide greater transparency. The general objective of the study is to suggest guidelines for the creation of a controllership unit in the Regional Council of Pharmacy of the State of Ceará (CRF/CE). The research methodology has a qualitative approach and is characterized as an exploratory study, with a single case study, using document analysis, observation and interview techniques. The results indicated that the CRF/CE did not have an internal controllership unit to regulate the control practices in the entity, as well as it appears that its departments carry out their controls independently and isolated from the organization. In the end, it was concluded that the creation of a Controllership unit in the CRF/CE is perfectly feasible, as it has an administrative and physical structure capable of efficiently, effectively and effectively implementing a unit of this type. The study emphasizes the need for qualified professionals, participative management and process stability. The results were well received by the board, aiming to add value and strengthen interdisciplinarity in public management. [ABSTRACT FROM AUTHOR]

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study aims to understand the way business partner controllers work. The research gap to be filled derives from the debate on the transformation of the traditional controller into a business partner. This study seeks to reveal whether the new activities reinforce the traditional model or whether it is indeed possible to identify a new professional profile, and, if so, what differentiates it from the former one. The practical contribution lies in the empirical evidence on how BP controllers operate and the theoretical contribution reinforces Weber's study (2011) on the stages of controllership. Seven business partner professionals were interviewed, based on a semi-structured script. The active participation of the professionals in the earnings of the organizations was identified, through their interactions with the operational and business areas, acting as interlocutors to identify opportunities and risks in decisions. Skills and competences such as communication, critical thinking, a holistic vision, and alliance building all stand out. [ABSTRACT FROM AUTHOR]

Copyright of Revista Contabilidade, Gestao E Governanca is the property of Revista Contabilidade, Gestao E Governanca and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: Understand the perception of students about the relationship between teaching skills and controllership learning in accounting master's programs in southern and southeastern Brazil. Methodology: Qualitative study with a descriptive-exploratory character carried out through in-depth interviews. Nineteen students who completed the controllership discipline in 9 accounting master's programs in the south and southeast of Brazil were interviewed. Content analysis was used. Results: The students indicated that the perception of knowledge (content domain, practical experience about organizations and academic experience), skills (pedagogical practice including communication, teaching strategies and assessment method) and attitudes (preparation of classes; choice of course materials; and interpersonal relationships) of teachers are related to their learning process. This differentiation is only didactic, since both the theory of competencies and the results obtained from the interviews demonstrate that these aspects are interrelated in the learning process. Contributions of the Study: This research can bring relevant contributions for teachers and institutions in order to evaluate and promote changes in the teaching process in controllership in master's programs. [ABSTRACT FROM AUTHOR]

Copyright of RACE- Revista de Administraçâo, Contabilidade e Economia is the property of Revista de Administracao, Contabeis e Economia-RACE and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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Copyright of Revista de Gestão, Finanças E Contabilidade is the property of Universidade do Estado da Bahia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Brazilian Business Law Journal / Administração de Empresas em Revista is the property of Administracao de Empresas em Revista and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article aims to identify the main researches in controllership developed in Brazil. There are several attributions and functions within the literature, so it is pertinent to analyze the scientific focus that turns to the controllership. Thus, this article contributes to the research in the area of controllership, since besides mapping the main periodicals and authors of the area; it also approaches from the methodological procedures, theories used and the results of them. The bases used for research were; SciELO, SPELL and CAPES. Thus, 124-articles were analyzed without temporal cut. According to the laws of bibliometric, four classification zones were elaborated, and the most published authors were identified, as well as the methodological procedures and theory approached. Through the analysis of similarity, the multidisciplinary is known for approaching regarding the decision making in terms of the utility and benefits for the stakeholders. However, in this analysis it was possible to identify that the results are faced towards only three approaches. And the more classes, more fronts of research can be observed. Finally, through the content analyzed, it was verified that the inherent field of knowledge of the controllership, comes from several areas of knowledge, which makes it a rich tool set to aid in organizational management. [ABSTRACT FROM AUTHOR]

Copyright of Advances in Scientific & Applied Accounting is the property of Associacao Nacional de Programas de Pos-graduacao em Ciencias Contabeis and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista da Micro e Pequena Empresa is the property of Faculdade Campo Limpo Paulista and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista da Micro e Pequena Empresa is the property of Faculdade Campo Limpo Paulista and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of ConTexto is the property of ConTexto and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Fatec Zona Sul (REFAS) is the property of Revista Fatec Zona Sul (REFAS) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article aimed to analyze the level of applicability of the Strategic Planning / Balanced Scorecard in the State Public Prosecution Offices (MPs). In order to do so, we used a descriptive, exploratory and qualitative research, performing a documentary analysis from searches on the electronic websites of the Public Ministries of the 26 states and the Federal District and Territories. The report of elements of strategic planning / BSC by these sites was verified. The results produced a comparative table between the MPs, as well as an analysis tool that was classified in the classification in the levels of implementation of the strategic planning. In the General, there is little implementation of the Strategic Planning in the State Public Ministries of Brazil. Only the MP of Bahia was satisfactory in all the questions investigated. [ABSTRACT FROM AUTHOR]

Com o surgimento dos Sistemas de Informações Contábeis (SIC), a contabilização em papéis perdeu espaço, e o contador deixou de ser apenas guardador de livros, transformando-se em peça fundamental na tomada de decisão. Com uma economia totalmente globalizada, as decisões precisam ser tomadas instantaneamente para garantir o bom desenvolvimento das atividades comerciais, otimizando o resultado econômico. Os SICs tornaram-se um meio de alcançar esse objetivo por meio do eficiente controle das informações gerenciais. O presente objetivou identificar a influência do SIC como instrumento de apoio à geração de informações fidedignas pela Controladoria. Trata-se de um estudo qualitativo cuja metodologia aplicada foi a pesquisa bibliográfica e documental, por meio também de um estudo de caso em uma empresa de construção civil, buscando captar a percepção dos colaboradores acerca da utilização do SIC como ferramenta de suporte e seu papel no processamento da informação contábil na organização. Concluiu-se que o SIC possui aspectos que o diferenciam dos demais sistemas de informação, por gerar informações em formatos compatíveis com as diretrizes contábeis, o que contribui para o aspecto da qualidade operacional da empresa, facilitando a tomada de decisão e o levantamento de informações pela Controladoria com maior agilidade, veracidade e segurança.

Purpose: The present work aims to identify the control functions performed in the startups of Greater Florianópolis/SC and to understand the perception of these companies on the importance of having a structured control department. Methodology: The research is characterized as descriptive by means of survey, with quantitative and qualitative approach. The research population comprises 145 startups from Greater Florianópolis according to the site Startup SC. The information was collected through a questionnaire applied through the Typeform site, with those responsible for the controlling area, financial officers or Chief Executive Officer (CEO) of a sample of 31 startups. Results: The results showed that the control department is present in only five of these companies, however for the respondents this sector is important to offer reliability and consistency in the decision-making process. Contributions of the Study: The functions that stood out in the companies that have a department of control or not, were: Fiscal Accounting, Tax Planning, Management Accounting, Preparation of the financial statements and Strategic Planning. The least pointed out by the companies was Internal Audit, which also was not highlighted in the related studies. [ABSTRACT FROM AUTHOR]

Copyright of Revista Fatec Zona Sul (REFAS) is the property of Revista Fatec Zona Sul (REFAS) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Contabilidade & Controladoria is the property of Revista de Contabilidade & Controladoria RC & C and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Este estudo objetivou analisar as motivações, habilidades e competências do controller na percepção de alunos que cursam pós-graduação em controladoria. Realizou-se uma pesquisa descritiva, de levantamento e com abordagem quantitativa. A população deste estudo foi definida por acessibilidade e compreendeu as Instituições de Ensino Superior de Santa Catarina que possuem pós-graduação em Controladoria, ou seja, 278 alunos. Já a amostra do estudo foi composta por 58 alunos que responderam devidamente ao questionário. Para analisar os dados, utilizou-se o método estatístico de correlação canônica por meio do software estatístico StatGraphics®. Os resultados do estudo indicaram que quanto maior for a perspectiva de aumento salarial, maior será a visão ampla e crítica das operações e a capacidade de implementar novas ideias e projetos e menor será a responsabilidade por conhecimentos de finanças, contabilidade geral, de custos, habilidades de liderança e trabalho em equipe e, proatividade. Contudo, quanto menor for a perspectiva de melhorias na carreira e a satisfação profissional, maior será a visão ampla e crítica das operações e capacidade para implantação de novas ideias e projetos e menores serão as responsabilidades por conhecimentos de finanças, contabilidade geral, de custos, habilidades de liderança e trabalho em equipe e proatividade. This study aimed to analyze the motivations, abilities and competences of the controller in the perception of students who study post-graduation in controller. A descriptive survey and a quantitative approach were carried out. The population of this study was defined by accessibility and comprised the Higher Education Institutions of Santa Catarina that have a post-graduate degree in Controllership, that is, 278 students. The sample of the study was composed of 58 students who answered the questionnaire duly. To analyze the data, the statistical method of canonical correlation was used by statistical software StatGraphics®. The results of the study indicated that the greater the prospect of a salary increase, the greater the broad and critical view of operations and the ability to implement new ideas and projects, and the lower the responsibility for knowledge of finance, general accounting, costs, skills Leadership and teamwork, and proactivity. However, the lower the prospect of career advancement and job satisfaction, the greater the critical and broad vision of operations and the ability to implement new ideas and projects, and the smaller the responsibilities for financial literacy, general accounting, cost, Leadership skills and teamwork and proactivity.

This article highlights the importance of the Total Cost Ownership (TCO) analysis, applied to the current context, especially for the management of investments in Information Technology (IT). The objective of the research was to elaborate a framework with research on the TCO and propose an instrument that can aid in decisions involving expenditures and investments in (IT). As for the methodological aspects, this is a qualitative and descriptive research, adopting the bibliographic research, consultation of IT indicators, of the Annual Survey of IT use, of the Getulio Vargas Foundation, which brings the Annual Keypad Cost Index (equipment) (CAPT), equivalent to TCO. In the last stage of research, in the business environment, two case studies were analyzed. In this way, it was possible to identify the applications made in Information Systems, along with company managers. An instrument for the analysis of total cost of ownership was also developed, one of the highlights of the contribution of this research. For future research, new analysis steps are suggested to present or follow the results for a longer period of time. [ABSTRACT FROM AUTHOR]

Copyright of Revista Catarinense da Ciência Contábil is the property of Conselho Regional de Contabildade de Santa Catarina and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Controllership is of great importance in organizations, since it seeks to meet the information needs of stakeholders, providing tools to achieve organizational effectiveness, contributing to the survival of organizations. The present study aims to show how the Controllership area is structured in organizations of different sizes and segments. It contributes to the area of knowledge since it verifies if the activities of the area are aligned with the literature. For this, this research is classified as quantitative, with applied nature and exploratory objective. The research involved a sample of 26 organizations of different sizes and segments. The data collection was performed by applying a questionnaire with 16 questions to the Controllers. With the results obtained, in relation to the structure of the organizations surveyed, 88% have mission, vision and values and their Controllership area responds to some directorate, with a centralized (46%) or decentralized (54%) management model. Regarding the scope of responsibility of the Controllership, it is concluded that the activities of Budget, Internal Control and Performance Evaluation are aligned with the literature regarding the participation of this area, while Risk Management, Compliance and Strategic Planning have room for greater participation of the Controller. Time (by the Controllers) for data collection and number of participants are the main limitations of the research. The study is justified since its results potentiate the identification of the positive influence of the Controllership area in the management and development of organizations. [ABSTRACT FROM AUTHOR]

Esta pesquisa tem como objetivo geral identificar e analisar o perfil dos artigos sobre Controladoria, publicados nos periódicos de contabilidade que utilizam o SEER. Foram utilizadas as pesquisas descritiva, bibliográfica e qualitativa. A coleta de dados foi desenvolvida a partir da análise dos artigos publicados nos periódicos de contabilidade nacionais com estrato CAPES que utilizam o Sistema de Editoração Eletrônica de Revistas (SEER). O requisito utilizado para a seleção do artigo foi o de conter a palavra Controladoria no título, no resumo ou nas palavras-chave. Os resultados revelaram que 49 artigos relacionados à Controladoria foram encontrados dentre os 1.665 artigos analisados e que a Revista Contabilidade & Finanças foi aquela que mais publicou sobre essa temática. Constatou-se, ainda, a predominância de artigos com natureza qualitativa, com referências brasileiras e que apresentaram como principais temas: Gestão Organizacional e a Pesquisa em Contabilidade como as Funções da Controladoria e Sistemas de Informação e Gestão de Custos. Concluiu-se que houve predomínio de autores professores do sexo masculino, com titulação de mestre, vinculados a instituições privadas da região sul do País e que a Universidade de São Paulo (USP), seguida pela Fundação Universidade Regional de Blumenau (FURB) foram as instituições que apresentaram o maior número de autores com artigos publicados. This research aims at identifying and analyzing the profile of the articles on Controllership published in Accounting journals which use the SEER. Descriptive and qualitative literature researches were used. Data collection was developed from the analysis of articles published in national accounting journals with CAPES stratum that use the Eletronic Publishing Journal System (SEER). The requirement used to select the article was that it had to contain the word ‘Controllership’ in the title, abstract or keywords. The results revealed that 49 articles related to controllership were found among the 1,665 articles reviewed and the Accounting & Finance Magazine was the one that had published more issues on this topic. It was also noticed the prevalence of articles with qualitative nature, with Brazilian references and presented as main themes: Organizational Management and Research in Accounting as Functions of Controllership and Information Systems and Cost Management. It was concluded that there was a predominance of male authors teachers with a Master degree, linked to private institutions in the southern region of the country and the University of São Paulo (USP), followed by the Regional University of Blumenau (FURB) were institutions with the largest number of authors with articles published on the theme.

O objetivo deste artigo é analisar o reflexo que a adesão da empresa à Governança Corporativa traz à Controladoria. Para tanto foi realizada pesquisa exploratória, por meio de um estudo multicasos, com abordagem qualitativa. Foram selecionadas intencionalmente três empresas de Santa Catarina listadas na Bovespa em níveis diferenciados de Governança Corporativa. Para o estudo de campo, foi encaminhado via correio eletrônico questionário contendo 14 questões, que foram respondidas pelos principais envolvidos com a Controladoria e a implantação da Governança Corporativa nessas empresas. Os resultados da pesquisa mostram que a Controladoria tem papel de destaque no processo de implantação da Governança Corporativa, uma vez que gera informações e contribui com as outras áreas para o cumprimento das exigências decorrentes. Conclui-se, com base nos casos estudados, que a Controladoria estava preparada para atender às exigências das boas práticas de Governança Corporativa, uma vez que poucas mudanças foram necessárias nas empresas pesquisadas. The objective of this article is to analyze the impact that a company adhering to Corporate Governance brings in the controllership. To achieve this, exploratory research was conducted through multi-case studies within qualitative approach. Three companies from the state of Santa Catarina listed at Bovespa were intentionally selected for their differentiated levels of participation in Corporate Governance. For the field study, a questionnaire with 14 separate questions was electronically mailed to each company, with the responses coming from those employees who are responsible for the controllership and the implantation of Corporate Governance of those companies. The results of the research showed that the controllership has an important role to play in the process of implanting Corporate Governance, once it generates information and contributes to other areas to meet the resulting requirements. Based on the cases studied, it was concluded that controllership was ready to meet the needs of the good practices of Corporate Governance, once a few changes were required in the researched companies.

RESUMOO objetivo deste estudo é analisar a abordagem da Controladoria nas dissertações dos Programas de Pós-Graduação em Ciências Contábeis, do Brasil, tendo como referência os aspectos conceituais, procedimentais e organizacionais propostos por Borinelli (2006). A pesquisa é de cunho descritivo, com abordagem quantitativa. A amostra constitui-se de 26 dissertações que contêm a palavra “controladoria” no título. Como resultado da análise, observou-se, na Perspectiva I (aspectos conceituais), que não há consenso entre os autores das dissertações no que concerne a definição, objeto de estudo e relacionamento com outras ciências. Na Perspectiva II (aspectos procedimentais), que trata das atividades e funções por meio das quais essas área do conhecimento se materializa nas organizações, constatou-se que a abordagem das dissertações é bastante diferenciada no escopo de atividades. Com relação à Perspectiva III (aspectos organizacionais), também ficou evidente que não há consenso sobre quais são as atividades típicas da área, mas percebe-se que os autores concordam com a idéia de que a controladoria é um serviço ou uma função de informação. Conclui-se, portanto, que a abordagem da Controladoria, em seus aspectos conceituais, procedimentais e organizacionais, nas dissertações dos Programas de Pós-Graduação em Ciências Contábeis do Brasil é semelhante aos elementos propostos por Borinelli (2006).ABSTRACTThe objective of the study is to analyze approaches in master’s thesis in Brazilian Post-Graduate Programs in Accounting Sciences in relation to Controllership, in terms of their conceptual, procedural and organizational aspects, as proposed by Borinelli (2006). The research is descriptive and it uses a quantitative approach. The sample consists of 26 master’s thesis which have the word “Controllership” in their titles. Resulting from analysis, in Perspective I (conceptual aspects), in which the elements of definition, object of study and relationship with other sciences were referenced, consensus among authors of the master’s thesis was not verified. In Perspective II (procedural aspects), which deals with activities and functions of Controllership by means of how they materialize as areas of knowledge within organizations, it was observed that the approach in the master’s thesis is quite differentiated in terms of the scope of activities. In relation to Perspective III (organizational aspects), there is also no consensus about what constitutes typical Controllership activities, but master’s thesis do include in the definition of Controllership the idea that it is a service or function of information. It was concluded that the approach to controllership, in terms of its conceptual, procedural and organizational aspects is similar to the elements proposed by Borinelli (2006).RESUMENEl objetivo de este estudio es analizar el enfoque del Controllership en las disertaciones de los Programas de Postgrado en Ciencias Contables en Brasil, utilizándose como referencia los aspectos conceptuales, procedimentales y organizacionales propuestos por Borinelli (2006). Es una investigación de naturaleza descriptiva con un enfoque cuantitativo. La muestra consta de 26 disertaciones con la palabra Controllership (Auditoría) en el título.Como resultado del análisis, desde la Perspectiva I (aspectos conceptuales) y tomando como referencia los elementos de definición, el objeto de estudio y la relación con otras ciencias, se observó una falta de consenso entre los autores de las disertaciones. Desde la Perspectiva II (aspectos procedimentales), que se refiere a las actividades y funciones del Controllership por medio de las cuales esa área del conocimiento se materializa en las organizaciones, se constató que el enfoque de las disertaciones es bastante diferenciado en el núcleo de las actividades. Con relación a la Perspectiva III (aspectos organizacionales), también resultó evidente que no hay consenso sobre cuáles son las actividades típicas del área, pero se percibe que los autores concuerdan con la idea de que la auditoría es un servicio o una función de información. Por lo tanto, se concluye que el enfoque de la Auditoría en sus aspectos conceptuales, procedimentales y organizacionales, en las disertaciones de los Programas de Postgrado en Ciencias Contables de Brasil, es similar a los elementos propuestos por Borinelli (2006).

O objetivo do artigo é traçar um perfil da pesquisa em Controladoria nos trabalhos publicados em anais do Encontro da Associação Nacional de Pós-Graduação e Pesquisa em Administração (EnANPAD) e do Congresso USP de Controladoria e Contabilidade, no período de 2001 a 2006. A metodologia da pesquisa adotada constituise de um estudo exploratório, com análise documental e abordagem quantitativa. Como resultados da pesquisa realizada têm-se os temas abordados, os métodos de pesquisa adotados, as abordagens da Controladoria estudados, a filiação dos pesquisadores e a bibliografia consultada e referenciada nos trabalhos. Conclui-se que, embora se tenha constatado um maior número de trabalhos publicados em 2005, o volume ainda é pequeno comparativamente a outros temas focalizados nesses eventos. O pequeno número de trabalhos também pode ter sido influenciado pela forma de localização adotada para selecionar os trabalhos com as palavras Controladoria, Controller, Contabilidade Gerencial e Controle Gerencial no título, no resumo ou nas palavras-chave. Todavia, a relevância do estudo está em contribuir para a identificação da evolução quantitativa e qualitativa da pesquisa em Controladoria no Brasil.This article aims to outline a profile of Controllership research in papers published in the annals of the National Association of Post-Graduate Programs and Research in Business Administration (EnANPAD) meeting and the USP Controllership and Accountancy Congress, from 2001 to 2006. The adopted research methodology comprised an exploratory study, with documentary analysis and a quantitative approach. The research results showed the main themes of these works, the adopted research methods, the different approaches to the study of Controllership, the researchers' affiliations and the bibliography consulted and referenced in the articles. It was concluded that, even though more papers were published in 2005, the volume is still small when compared to other themes focused on at these events. The small number of articles may also have been influenced by the search technique employed for selecting works, using the words Controllership, Controller, Management Accounting and Management Control, contained in the title, abstract or keywords. Nevertheless, this study is relevant to the extent that it contributes to the identification of the qualitative and quantitative evolution of Controllership research in Brazil.

A number of studies have suggested that the theoretical framework of Controllership lacks a level of systematization due to its current level of development. The present study aims at identifying how the contents of the Controllership Basic Conceptual Framework (CBCF), proposed by Borinelli (2006), have been depicted in papers about Controllership published in national accounting journals. The study employs a documental, descriptive, qualitative and quantitative method. The analysis focused on papers published in journals evaluated by CAPES from A1 to C within the Administration area. The sample was composed of 67 papers from 18 Brazilian journals. Results revealed that in perspective I, distinct ways of treating the object of controllership prevailed as well as the area of efficacy in which controllership is applied. Additionally, the concept of controllership was not clearly defined in the papers of the journals analyzed. Findings show a tendency towards perspectives I and II, the ones that relate controllership in organizations as manager of the process as a whole. In perspective III, a strong relationship between the mission statements and the objectives of controllership prevailed in the sample analyzed. Finally, results indicate a tendency towards the homogeneity in the treatment of conceptual, procedural and organizational aspects of Controllership. [ABSTRACT FROM AUTHOR]

Este estudo objetivou investigar a adequação do Sistema de Informações Contábeis Gerenciais de grandes empresas brasileiras à gestão do Capital Intelectual. Assumiu-se a Controladoria como a área na empresa mais adequada para identificar, avaliar e mensurar esses elementos e para disponibilizar as informações necessárias à gestão das empresas no atingimento de sua missão. A pesquisa do tipo exploratória está baseada em uma amostra composta por 30 gestores de grandes empresas brasileiras. A análise dos dados, tratados por meio do método qualitativo (Análise de Conteúdo), permitiu verificar que a grande maioria dos gestores realiza investimentos em elementos do Capital Intelectual e que atribuíram indicadores para avaliar esses investimentos, mas não de forma integrada que permita a quantificação correta dos valores investidos e a avaliação do retorno desses investimentos. Por outro lado, os gestores mostraram-se receptivos a aplicar um modelo de gestão para tal fim e consideraram a Controladoria como a área mais adequada para gerenciar esse modelo.The purpose of this essay is to investigate through the Controlling Departments how the Management Information Systems in large Brazilian companies treat investments on Intellectual capital elements. It has been assumed that the Controlling Department is the companies' most adequate area to identify, evaluate and measure such elements, and to provide the managerial information required for the accomplishment of each company's mission. The exploratory research is based on a sample of 30 managers of large Brazilian companies. The qualitative analysis of the data collected (Contents Analysis) lead us to the conclusion that the great majority of managers invest on detecting Intellectual Capital elements and have tools to evaluate such investment, but not in an integrated manner that permits to correctly quantify the invested amounts and to evaluate the return on the investment. On the other hand, managers have been receptive to adopt a managerial model for that purpose, if available, and have considered the Controlling Department as the most adequate area to manage such model.

O exercício dos poderes de governança dentro de uma empresa depende em alto grau da implantação de um sistema de identificação, avaliação e controle dos riscos que cercam a gestão dos recursos nela investidos. Como os que exercem a governança não têm poder executivo, fatalmente um desses riscos é o de agenciamento, segundo o qual os administradores dos recursos empresariais, ao darem prioridade aos seus próprios interesses, podem não aplicá-los da forma mais adequada aos acionistas/proprietários. A governança deve, pois, cercar a administração dos recursos empresariais com um sistema de controle de gestão. Esse sistema, que deve levar em consideração os riscos que são inerentes aos negócios e compreende o controle da custódia, do desempenho e da qualidade da informação, é, neste artigo, conceituado e descrito em termos das linhas gerais da sua composição e principais instrumentos. Demonstra-se, finalmente, que tais controles devem ser feitos de forma integrada e unificada num único órgão e que esse órgão deve ser a Controladoria, que deve ser reformulada e ter um posicionamento na estrutura organizacional das empresas totalmente independente dos órgãos de administração. Essas são as bases do chamado novo modelo de Controladoria.Corporate governance highly depends on the installation of a system for the identification, evaluation and control of the risks surrounding the administration of the invested resources. Since Board members do not have executive power, one of the business risks is always the agency risk, according to which business resource managers may put their own interests and priorities ahead of the interests and priorities of the owners/ shareholders. Hence, the Board must surround the administration of business resources with a management control system, considering inherent business risks and encompassing three types of control: custody, performance and information quality. In this article, we show the main concepts and tools of this system and argue that it needs to be integrated and unified in one single organ, which must be the Controller's Office. This function needs to be reformulated so as to obtain a totally independent position in the organizational structure of companies. This is the foundation of the new Controllership model.

Em um trabalho anterior, o pesquisador selecionou quatro anos de anúncios publicados no Jornal do Brasil - 1960, 1970, 1980 e 1989 - buscando a identificação do perfil do profissional de controladoria em cada um destes períodos. O objetivo era avaliar a evolução do controller no Brasil baseado nos anúncios publicados na seção de classificados. Neste trabalho percebe-se no ano de 1960 uma baixa procura por executivos em geral e de controllers em particular. Em contraste com 1960, o ano de 1970 apresentava um número bastante elevado de anúncios um total de 38 - que não se modificaria relevantemente nos demais períodos da pesquisa. Tal constatação é um indício de que em algum momento durante a década de 60 houve um crescimento considerável na demanda por estes profissionais. Este trabalho tem por objetivo identificar quando ocorre este incremento na demanda por controllers, buscando localizar indícios do nascimento da profissão no país. Além disso procura-se traçar um perfil da profissão ao longo dos anos até a atualidade.In a former work, the researcher analyzed ads recruiting controllers published in the "Jornal do Brasil" in 1960, 1970, 1980, and 1989.The objective then was to evaluate the evolution of the profession in Brazil, and to identify the professional profile of the controller in each of these years. It was noticed that the search for executives in general (and controllers in particular) was low in 1960 when compared to 1970. The number of ads published in 1970, 38, would not change considerably in the subsequent periods. This indicates that demand for controllers has presented a great variation at some point between 1960 and 1970. The objective of the present work is to detect when this happens. This way, it aims not only to investigate when the profession of the controller was born in Brazil, but also to observe how the characteristics of this professional have changed throughout the years.

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Copyright of Revista de Contabilidade & Controladoria is the property of Revista de Contabilidade & Controladoria RC & C and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Organizações em Contexto is the property of Revista Organizacoes em Contexto and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study aims to investigate, under the lens of the Structuration Theory, the impact the adoption of international accounting standards has on the Controllership area of BM&F Bovespa New Market companies. A survey was done in 118 companies listed on the BM&F Bovespa New Market, with a final sample of respondents from 36 companies. A questionnaire based on Macintosh and Scapens (1990, 1991), Barrachina (2001), Giddens (2003), Junquilho (2003), and Busco (2009) was sent to controllers and/or people in Controllership who participated in the international accounting standards adoption process. Factor analysis and canonical correlation were applied to the data. The results show that the convergence process impacted Controllership structure and that action is reflected in the structure. New social rules and resources influenced the managers' actions in the structure through discussion and the power of influence, legitimizing new norms and values. Action impacted the structure, showing the duality of structure in interaction, as advocated by Giddens (1979, 1996, 2003). The conclusion is that the process of adopting international accounting standards impacted the organizational area of Controllership and caused the production and reproduction of their social order. [ABSTRACT FROM AUTHOR]

This article aims to identify and analyze the profile of the publications with the topic Controlling and "Controller" in Brazilian Accounting journals indicated by Capes Portal. Therefore, regarding the methodology used was descriptive research with quantitative and qualitative approach. In the quantitative approach were evident: articles per journal and year of publication, number of articles published per year, number of authors per article, gender of authors and size of these articles. In the qualitative approach the articles were analyzed according to the method of research and thematic composition. Based on the findings of this study, it is concluded that the insertion of the Comptrollership in journal publications studied is still insignificant. [ABSTRACT FROM AUTHOR]

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