%0 Journal Article
%T Abordagens da controladoria em artigos publicados em peri車dicos dos programas de p車s-gradua  o em ci那ncias cont芍beis recomendados pela CAPES = Approaches on comptrollership in papers published in journals of post-graduate programs in accounting sciences recommended by CAPES
%A Ilse Maria Beuren
%A Adriano Jos谷 Silva
%J Enfoque : Reflexˋo Cont芍bil
%D 2010
%I Universidade Estadual de Maring芍
%X O objetivo do estudo 谷 verificar quais conte迆dos da Estrutura Conceitual B芍sica da Controladoria proposta por Borinelli (2006) s o abordados nos artigos publicados sobre Controladoria em peri車dicos dos Programas de P車s-Gradua  o em Ci那ncias Cont芍beis recomendados pela CAPES. Para tanto foi realizada pesquisa descritiva, por meio de an芍lise documental e com abordagem qualitativa. A popula  o compreendeu os 17 Programas de P車s-Gradua  o em Ci那ncias Cont芍beis Recomendados pela CAPES. A amostra totalizou oito peri車dicos vinculados aos Programas. Na pesquisa dos artigos que citam controladoria no t赤tulo, resumo ou palavras-chave, foram identificados nove artigos. Os resultados evidenciam quanto aos aspectos conceituais, que os artigos analisados relacionaram a controladoria com a necessidade de coordenar as informa  es. Quanto aos aspectos procedimentais, relacionaram a Controladoria com a gest o de informa  o. Na an芍lise dos aspectos organizacionais os artigos defendem ambas as posi  es hier芍rquicas para a Controladoria, como 車rg o de linha ou de staff. Conclui-se que os artigos se relacionaram de alguma forma com as duas primeiras perspectivas defendidas por Borinelli (2006), mas poucas evid那ncias foram constatadas no que concerne 角 terceira perspectiva. 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
%K Controladoria
%K Peri車dicos
%K Programas de P車s-Gradua  o em Ci那ncias Cont芍beis
%K Comptrollership
%K Journals
%K Post-Graduate Programs in Accounting Science.
%U http://www.periodicos.uem.br/ojs/index.php/Enfoque/article/view/4721/6509