Percepção dos estudantes de Ciências Contábeis em relação à controladoria na administração pública

Abstract

The present research aims to identify the perception of students of the Accounting Sciences course of a public institution of higher education regarding the functions performed by the Controller ship, in the public administration. The Controller ship is a tool that assists in decision-making and in public administration, acting in a preventive way, aiming at optimizing the application of resources and correcting routes when deviations from the company's objectives are detected. To this end, a descriptive, documentary research was carried out regarding the data collection instruments; qualitative approach to the problem and a survey. Information was collected in the relevant legislation regarding the functions of a Comptroller in the public sphere, more specifically at the municipal level. A questionnaire was applied to students of the Accounting Sciences course of a public institution in order to raise their perception and knowledge about Controller ship in the public sector. The results showed that, in general, the group of 32 students of the Accounting Sciences course was hesitant about the knowledge acquired during the course regarding the application of Controller ship. It is concluded that students do not feel confident about the content of Controller ship applied to the public sector and according to their perception, they did not have contact with the content during the course, not feeling professionally prepared to work in this area.