<b>O ensino da disciplina de controladoria nos programas de pós-graduação em nível de especialização em ciências contábeis e o profissional controller atuante no mercado de trabalho</b> - doi: 10.4025/enfoque.v25i3.3456

Abstract

The área known as 'Controladoria' is understood as a group of principles, procedures and methods emerging from sciences such as, Administration, Economy, Psychology, Statistics and mainly Accounting, which deals with the companies economical management or administration, in order to guide them towards a business effectiveness. To reach a performance level, which assures the accomplishment of the mission regarding continuity, the companies need to adapt themselves to the market demands. And, in order to adapt to such a reality the companies need professionals able to correspond to their necessities and longings. Thus, the search for knowledge in the specialization courses is an indispensable mean to face the needs of the companies. In that perspective, the present article intended to demonstrate the perspectives of the controllers, acting in the job market, and the current teaching in universities. Thus, a questionnaire was elaborated and sent to the coordinators and/or teachers, who teach the subject named Controladoria, as well as, interviews were accomplished with professionals acting as Controllers in companies. The results found were significant, regarding establishing correlation between what is taught at the universities and what is developed in the companies by professionals.