ID: 6537
Authors:
Ilse Maria Beuren, Nadia Mar Bogone, Luciano Fernandes.
Source:
Revista Brasileira de Gestão de Negócios, v. 10, n. 28, p. 249-263, July-September, 2008. 15 page(s).
Keyword:
Approaches , Controllership , Master’s thesis , PPGCC
Document type: Article (Portuguese)
Show Abstract
The 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 theses 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 it conceptual,
procedural and organizational aspects is similar to the elements proposed by Borinelli
(2006).