Major - Controllership


This major covers a set of principles, procedures and methods designed with the purpose of optimizing 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 regarding use available resources. Based on a theoretical framework of analysis and control, this area of ​​concentration places controllership as the center of decision-making for internal users within the scope of the top management of organizations.


Research Track I - Strategy, Performance and Control


This research track aims to accommodate studies related to classical performance measurement processes and systems, focusing on financial and non-financial performance indicators, as well as environmental performance measurement systems considering financial and operational aspects aimed at controlling corporate sustainability, and its alignment with organizational strategies. Studies focused on corporate skills and management information systems will also be considered. 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 the top management.


Research Track II - Planning, Control and Financial Analysis


This research track aims to accommodate studies related to the planning and analysis process in the context of financial controls, budget programs and their relationship with the financial/accounting management of organizations, as well as issues associated with the capacity of financial assessment. 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.