Ensino da controladoria e a atuação prática do Controller

Abstract

The present study seeks to identify the contents proposed in the syllabi of Controllership disciplines offered by public higher education institutions (HEIs) in the state of Minas Gerais, as well as to verify whether these contents meet the required attributions of the controller in companies. The classification of the research is descriptive, with a qualitative approach and the procedures were documentary and the survey with the application of questionnaires. Data collection was divided into two stages, the first in a documentary research of the pedagogical projects and course files to verify the content proposed in the menus and in the second stage, a questionnaire was applied to the controllers in order to identify the controller's perception in in relation to the teaching of Controllership in HEIs. The results obtained from the analysis of the syllabus demonstrated the offer and mandatory nature of the discipline in all analyzed HEIs. The application of the questionnaire showed that the discipline of controllership lacks social, environmental and behavioral aspects and the lack of dialogue with practice was highlighted. From the analyses, it is concluded that the relationship between the relevance of the controllership syllabus with the practical adoption is not significant, requiring additional qualification and practical experience for the accountant to work in Controllership.