<b>Approaches on comptrollership in papers published in journals of post-graduate programs in accounting sciences recommended by CAPES</b> - doi: 10.4025/enfoque.v29i3.4721

  • Ilse Maria Beuren Universidade Regional de Blumenau - FURB
  • Adriano José Silva Universidade Regional de Blumenau - FURB
DOI: https://doi.org/10.4025/enfoque.v29i3.4721
Keywords: Comptrollership, Journals, Post-Graduate Programs in Accounting Science

Abstract

The objective of the study was to verify what contents of the Basic Structural Concept of Comptrollership proposed by Borinelli (2006) are approached in article published on Comptrollership in journals from Post-Graduate Programs in Accounting Sciences recommended by CAPES. Descriptive research was made by means of documental analysis using a qualitative approach. The population was composed of 17 Post-Graduate Programs in Accounting Sciences recommended by CAPES. The sample consisted of eight journals connected to the Programs. In the research, nine papers that cited comptrollership in the title, abstract or key words were identified. Results show that in regard to conceptual aspects the papers analyzed related comptrollership with the need to coordinate information. Regarding procedural aspects, they related comptrollership with the management of information. In analysis of organizational aspects, the papers defended both hierarchical positions for Comptrollership, as a line or staff function. It was concluded that the papers were related in some way with the first two perspectives defended by Borinelli (2006), but little evidence was found in regard to the third perspective.

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Author Biographies

Ilse Maria Beuren, Universidade Regional de Blumenau - FURB
Doutora em Controladoria e Contabilidade pela FEA/USP Professora do Programa de Pós-Graduação em Ciências Contábeis da Universidade Regional de Blumenau
Adriano José Silva, Universidade Regional de Blumenau - FURB
Mestrando d Programa de Pós-Graduação em Ciências Contábeis da Universidade Regional de Blumenau - FURB
Published
2011-01-31
How to Cite
Beuren, I. M., & Silva, A. J. (2011). <b>Approaches on comptrollership in papers published in journals of post-graduate programs in accounting sciences recommended by CAPES</b&gt; - doi: 10.4025/enfoque.v29i3.4721. Enfoque: Reflexão Contábil, 29(3), 9-21. https://doi.org/10.4025/enfoque.v29i3.4721
Issue
Vol 29 No 3 (2010)
Section
Original Articles

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