Abordagens da controladoria em artigos publicados em periódicos dos programas de pós-gradua o em ciências contábeis recomendados pela CAPES = Approaches on comptrollership in papers published in journals of post-graduate programs in accounting sciences recommended by CAPES

O objetivo do estudo é verificar quais conteúdos da Estrutura Conceitual Básica da Controladoria proposta por Borinelli (2006) s o abordados nos artigos publicados sobre Controladoria em periódicos dos Programas de Pós-Gradua o em Ciências Contábeis recomendados pela CAPES. Para tanto foi realizada pesquisa descritiva, por meio de análise documental e com abordagem qualitativa. A popula o compreendeu os 17 Programas de Pós-Gradua o em Ciências Contábeis Recomendados pela CAPES. A amostra totalizou oito periódicos vinculados aos Programas. Na pesquisa dos artigos que citam controladoria no título, 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 análise dos aspectos organizacionais os artigos defendem ambas as posi es hierárquicas para a Controladoria, como órg 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 evidências foram constatadas no que concerne à 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