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Concentration Area - Controllership: This area of ​​concentration covers a set of principles, procedures and methods designed to optimize the effectiveness of entities, focusing on their demands and challenges arising from the continuous search for efficiency and competitiveness through the adoption of a strategic perspective With regard to the use of available resources. From a theoretical framework of analysis and control, this area of ​​concentration places the controller as the center of decision making for internal users within the scope of the top management of organizations.

Major Research Track 1 - Strategy, Performance and Control: This line of research aims to accommodate studies related to classical performance measurement processes and systems, focusing on financial and non-financial performance indicators, as well as on environmental performance measurement systems considering aspects Financial and operational objectives aimed at the control of corporate sustainability, and its alignment with organizational strategies. Also considered are studies focused on corporate competencies and management information systems. Through these investigative axes, this line seeks to provide relevant subsidies to support the decision-making process regarding the implementation of corrective actions aimed at helping the search for high performance standards by top management.

Major Research Track 2 - Planning, Control and Financial Analysis: This line of research aims to accommodate the studies related to the planning and analysis process in the context of financial controls, budget programs and their relations with financial / accounting management of organizations, as well as Issues related to financial assessment capacity. The processes of institutionalization of procedures and control systems will also be investigated. From this perspective, this line seeks to provide relevant subsidies for the decision-making process, aiming at maximizing the value of organizations, as well as contributing to the optimization of their financial results.

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