O ensino da disciplina de Controladoria nos cursos de Mestrado em Ciências Contábeis e Controladoria no Brasil

Abstract

The lato sensu and stricto sensu postgraduate courses in Accounting and Controllership have contributed to a better understanding of the Controllership area in several of its aspects, since there are only two undergraduate courses on this subject in Brazil. Based on this prerogative, the present study sought to identify which are the main features adopted in the teaching of the Controllership discipline in master's courses in Accounting and/or Controllership in Brazil. Methodologically, it is an applied, exploratory-descriptive research with a quantitative approach. As for the procedures, it is classified as a survey and documentary. Data collection involved the application of questionnaires, in a transversal way, sent via electronic form to teachers and coordinators, as well as the performance of desk research, through the analytical reading of programs, menus and/or curricular grids made available by master's courses. in Accounting and Controllership in Brazil participating in the research. In the investigation with the professors, 51 questionnaires were sent, obtaining 27 returns, which represented a response rate of 53%, whereas in reality the courses and disciplines were analyzed 22 of the universe resulting from 32 master's degrees. For data analysis and treatment, descriptive statistics was used with the use of Microsoft Excel software for tabulation and presentation. Five groups of variables were defined that sought to define the profile of the courses, characteristics of the discipline, the competencies of the controllers developed and desirable, and the profile and perception of the teachers on the conceptual, procedural and professional aspects of Controllership. In reality of the participating courses, it was found that most are located in the Southeast, are academic, have two lines of research that are focused on the accounting area, exist for 5 to 15 years and have a CAPES concept 3. Regarding the characteristics of the Controllership discipline, it was revealed that the majority is called Controllership, with significant workloads of 45 and 60 hours and half of them are mandatory. The teachers were predominantly men, located, for half of them, in the age group between 50 and 59 years old, graduated in Accounting Sciences for more than 20 years, masters in Accounting Sciences, Controllership and Administration for at least 6 years, and PhD in Controllership and Accounting for a maximum of 15 years. As for their perceptions of Controllership, more than half defined it as an organizational function, organizational unit and branch of knowledge, being considered as an evolution of Accounting. As an organizational unit, most teachers perceived Controllership as a line administrative body inserted at the strategic level with a managerial-strategic function. With regard to professional aspects, the perception of the participants showed that academic training in Accounting and the English language are the most desirable characteristics for the controller. Regarding the competencies developed and desirable to the controller, it was noticed that, even though they are not entirely consonant, they reported that the controller profile is currently being developed so that they have knowledge about the company's business, with a holistic, oriented view to the decision-making process, results, financial and strategic planning, covering both the technical area and support for decision making. It is believed that the research provided a general diagnosis about the controllership treatment in the academic environment, even though the reasonable number of responses obtained by the coordinators and teachers allied to the application only in the master's courses are considered limitations of the study.