About the Program
The Masters Research Program in Controllership (PPGC) is an Academic Master's Stricto Sensu, basic area in Accounting Sciences, recommended by the Scientific Technical Council - Higher Education (CTC-ES) of the Coordination for the Improvement of Higher Education Personnel/Ministry of Education (CAPES/MEC) in December 2014 and started its activities in March 2015.
Currently, PPGC the single Stricto Sensu Academic Research pPogram accredited by CAPES, in the basic area of Accounting Sciences, which has an area of concentration in controllership. This area of concentration is structured by two lines of research: (a) Strategy, Performance and Control; (b) Planning, Control and Financial Analysis.
Each year PPGC´s students recruitment process offers new admission opportunities for the first semester of each academic year, distributed among its two tracks of research. Selected candidates who become students regularly enrolled at PPGC/UFRPE must complete a minimum of 440 hours in subjects, equivalent to 30 credits.
PPGC classes are taught in the morning and afternoon shifts from Monday to Friday. Specific days of the week and shifts for each of the subjects offered in the first and second academic semesters of each year are published in the week prior to the enrollment of students.
Only regular PPGC students who have passed a selection process for admission can enroll in courses offered. According to its Internal Rules, the PPGC does not enroll special students in isolated subjects.
To complete the course and obtain the title of Master in Controllership, in addition to the 30 credits, PPGC students must homologate their dissertation project until the last academic day of the first year enrolled in the course, get an "Approved" concept in an English text interpretation exam, publish at least one paper co-authored with a Program's Professor in annals of scientific events, publish at least one paper coauthored with a Program's Professor in an indexed academic journal listed in Qualis of the Higher Education Personnel Improvement Committee (CAPES) referring to the area in which the PPGC is linked, get the concept "Approved" in the presentation of a dissertation, deliver an authorization term for paper submission and submit a paper derived from the dissertation in co-authorship with its respective advisor for publication in an indexed journal listed in CAPES Qualis. The maximum deadline for completing the course is 24 months.
CAPES Level and Scholarships
In the four-year evaluation for the period 2017-2020, the program was ranked as CAPES level 4.
Currently, the program receives scholarships from CAPES and FACEPE (Foundation for the Support of Science and Technology of the State of Pernambuco). There are
4 (four) CAPES scholarships, and 2 (two) scholarships related to a Project to support CAPES / FACEPE Research Programs.
Mission of the Program
The mission of PPGC is to offer a quality Academic Master's Degree in Accounting Sciences for internal users, developing teaching and research activities in controllership, capable of adding value, both for its graduates and for society, creating and disseminating knowledge to optimize the effectiveness of entities and professionals in the area, focusing on demands and challenges arising from the continuous search for performance, efficiency and competitiveness, through the adoption of a strategic perspective in the use of resources
Objectives of the Program
According to its academic proposal, PPGC/UFRPE has the following specific objectives:
- To contribute to teaching and research activities in the strict sense in the area of controllership in the Northeast region;
- To encourage young academic students, as well as professionals already established in the market, to carry out qualified scientific research in the field of controllership;
- Encourage the production and dissemination of scientific knowledge in the field of controllership;
- To offer trained professionals to work in the field of controllership.
Curriculum Structure
The curriculum structure of the PPGC/UFRPE is composed of the following subjects, distributed among the three branches:
- Common trunk of compulsory subjects;
- Specific trunk of elective disciplines of each one of the research lines;
- Common trunk of related domain electives.
The mandatory common core, responsible for the basic theoretical support of the academic training of students, is composed of the following subjects:
- Accounting Theory (60 hours);
- Controllership (60 hours);
- Research Methodology (60 hours);
- Research Draft Seminar (15 hours);
- Basic Statistics (30 hours).
The specific domain trunk is composed of 10 (ten) electives divided equally between the research lines of the program.
Research line I (Strategy, Performance and Control) is structured with the following electives:
- Competences and Performance (60 hours);
- Interorganizational Management Accounting (60 hours);
- Environmental Performance and Sustainability (60 hours);
- Performance Measurement (60 hours);
- Special Topics in Strategy, Performance and Control (15 hours).
Research line II (Planning, Control and Financial Analysis) is structured with the following elective subjects:
- Cost Analysis (60 hours);
- Valuation (60 hours);
- Corporate Governance (60 hours);
- Budgeting (60 hours);
- Special Topics in Planning, Control and Financial Analysis (15 hours).
The related domain trunk is composed of 5 (five) electives.
- Quantitative Data Analysis (60 hours);
- Qualitative Analysis of Information (60 hours);
- Institutional Analysis and Controllership (60 hours);
- Teaching Methodology (60 hours);
- Management Information System (60 hours).