Despite being a Research Program that has only six years of academic activity, PPGC has demonstrated its potential for social insertion, at both local and regional level, highlighting various social impacts derived from its actions.
I) Alignment with UFRPE Institutional Development Plan
The social insertion of PPGC is strongly aligned with the Institutional Development Plan (IDP) of the Federal Rural University of Pernambuco through an institutional stance aimed at the dissemination of its contribution to the development of the most diverse regions of Pernambuco State, as well as other States of the Northeast Region.
The set of values recommended by UFRPE IDP has been the central reference for conducting academic activities within the scope of the PPGC: Transparency; Equity; Ethic; Sustainability; Innovation; Inclusion; Respect for diversity; Respect for popular knowledge.
All these values have been considered by PPGC throughout its academic trajectory.
The profile of its students is composed by professionals from public and private institutions, with different institutional backgrounds, including Secretariat of the General Controllership of the State of Pernambuco-SCGE; Public Ministry of the State of Pernambuco, as well as Higher Education Institutions such as Federal Rural University of Pernambuco, Federal University of Pernambuco and Federal Institute of Education, Science and Technology of Pernambuco. This profile confirms the social contribution generated by PPGC, by offering a Master's degree in Controllership to the society.
The demand for those enrolled in the PPGC recruitment process presents figures that reveal the potential of the PPGC to establish itself as a reference training center in the region. All recruitment processes carried out to date have attracted a good number of candidates from different cities in states in the Northeast Region. The candidates' profile has been composed of professionals working in the public and private spheres, accountants and non-accountants, covering recent graduates and experienced professionals in the market. It also has been observed the presence of candidates who already had master's degrees in other fields. This set of information demonstrates the interest of society in the Program.
II) Integration with Society
PPGC has prized for the implementation of activities aimed at integration with society, which in 2016 motivated initiatives and articulations with companies and public entities for the realization of all SIMPCONT editions.
The opening lecture of this first edition was given by Mr. Caio Mulatinho, Executive Secretary of the Controllership Secretariat of the State of Pernambuco. In the 2017 edition, the opening lecture was given by Ms. Andrea Costa de Arruda, from the Municipal Controller of Jaboatão dos Guararapes. II SIMPCONT also had the participation of representatives of several public and private institutions, such as the Public Prosecutor's Office of the State of Pernambuco and the Secretariat of Controllership of the State of Pernambuco.
In the third edition of SIMPCONT, in 2018, the opening lecture was given by the Superintendent of the Comptroller General of the Union, Mr. Gabriel Aragão Wright. The closing lecture was given by Prof. Carlos Alberto Diehl (UNISINOS). Once again, it had the participation of representatives from several public and private institutions, such as the Public Prosecutor's Office of the State of Pernambuco and the Controllership Secretariat of the State of Pernambuco.
In the fourth edition of SIMPCONT, in 2019, the opening lecture was given by Professor Márcio Luiz Borineli, from the University of São Paulo. Once again, the event was attended by representatives of several public and private institutions, such as the Public Prosecutor's Office of the State of Pernambuco and the Secretariat of Controllership of the State of Pernambuco.
The strongest social impact of PPGC stems from the fact that it is a Stricto Sensu Postgraduate course offered by a Federal Public Institution of Higher Education. Due to its institutional nature, the master's course offered by PPGC is free of charge, a fact that makes it accessible in the broadest possible way.
A second relevant social impact generated by the PPGC is associated with the Program's concentration area (controllership). With its focus exclusively on accounting sciences for internal users, the program has a unique profile that distinguishes it from other Postgraduate Programs in Accounting Sciences located in the North and Northeast regions of Brazil.
III) Academic Cooperation with other Research Programs from Northeast region
Regarding the impact of the activities carried out by PPGC with other research programs in the region, actions developed with three important Universities are worth mentioning.
The main academic cooperation of the PPGC is the Federal University of Paraíba. This cooperation has been carried out between the Research Program in Controllership and the Research Program in Accounting Sciences through the performance of teachers in both Programs, teaching classes and tutoring Masters and Doctoral students, as well as coordinating research projects. research and carrying out technical activities. Professor Antônio André Cunha Callado, from UFRPE, holds a permanent position at PGCC/UFPB, while Professor Aldo Leonardo Cunha Callado, from UFPB, holds a permanent position at PPGC/UFRPE. In 2021, Professor Karla Katiúscia Nóbrega de Almeida, also from UFPB, was accredited as a permanent professor at the PPGC.
Since 2015 to date, several research supervisions have been completed. In addition, Professors from both Programs have participated in Master's Dissertation Boards. This cooperation has generated many results, such as coordination of Research Projects, participation in Dissertation Boards, lecturing, and technical activities. Furthermore, joint papers have been published in Brazilian journals and in both national and international academic conferences.
The second academic cooperation of PPGC is with Federal University of Rio Grande do Norte. It has been operationalized between the Research program in Controllership and the Research Program in Accounting. In this cooperation, Professor Anailson Marcio Gomes, from UFRN, was a Collaborating Professor at PPGC since 2015, and he was accreditated as a Permanent Processor in 2021. Professor Anailson has been supervising Masters students, carrying out technical activities and coordinating a research project. Of this cooperation, several Dissertations have been completed. It is also noteworthy papers published in national journals and national academic conferences.
The third academic cooperation carried out in the region is with the Federal University of Pernambuco. It has been operationalized between the Research Program in Controllership and the Research Program in Accounting Sciences of UFPE. This academic cooperation has been operationalized through technical activities related to the evaluation of scientific papers, participation in dissertation boards and acting in work commissions.
IV) Affirmative Actions
Another relevant aspect about the social insertion of the PPGC is linked to the introduction of affirmative actions in the selection process of students by offering places for blacks (blacks and browns), indigenous people, people with disabilities or trans people.
Affirmative actions can also be found in Scholarship Management under the PPGC. In addition to the final grade obtained by the students selected in the recruitment process, the following items are considered:
I - Obtaining exemption from the payment of the registration fee in the selection process under the terms of Decree No. 6135/2007, registered in the Single Registry for the social programs of the Federal Government and members of low-income families (0.5 points);
II - Not being a resident in the Metropolitan Region of Recife (0.5 points).
V) Geographic Coverage of Candidates to the Recruitment Process
Another highlight of the PPGC social insertion is the attractiveness of candidates reflected in the diversity of geographical origin of the candidates enrolled in the PPGC recruitment process. In all recruitments carried out to date, applications were registered from candidates residing in the Metropolitan Region of Recife, as well as from other regions of Pernambuco State, as well as from other States of the Northeast Region (Alagoas, Paraíba, Ceará) and even other regions of the Brazil.
This diversity of origins has been reflected in the composition of classes. Among students who have already enrolled at PPGC, in addition to students residing in Recife, people from Afogados da Ingazeira, Bom Jardim, Caruaru, Gravatá, Jaboatão dos Guararapes, Olinda, Paulista, Petrolina, Poção, Vitória de Santo Antão can be found , São Lourenço da Mata, Serra Talhada, Sertânia, Surubim and Timbaúba.
Among students from other states, people from Alagoas, Ceará, Paraíba, Piauí, São Paulo and Roraima can be found.
VI) Qualified Human Resources Training
Regarding the sectors surveyed, the dissertations defended within the scope of the PPGC so far deal with controllership in the organizational context of different natures, namely:
a) Public sector: Government of the State of Pernambuco; Attorney General of the State of Pernambuco; Public Ministry of the State of Pernambuco; Secretariat of Comptroller of the State of Pernambuco; Petrolina City Hall; COMPESA; Federal Institute of Education, Science and Technology of the State of Pernambuco; Brazilian Institute of Museums);
b) Private sector (Processing industry in the Metropolitan Region of Recife; Sugar and alcohol sector in Pernambuco; Petshop Sector in Recife; Wholesale food sector in the Metropolitan Region of Recife; Retail sector in the Metropolitan Region of João Pessoa);
c) Third Sector (Movimento Pró-CRIANÇA).
These researches derive from interventions with real social problems that, to a greater or lesser degree, have influenced the organizations and companies involved, as well as have generated numerous scientific productions, either in the form of presentations at national and international academic events, or in the form of of publications of articles in annals, articles in periodicals or in book chapters.
All these achievements demonstrate the consistency of the various contributions that the PPGC has generated from the most diverse actions implemented regarding the planning of the program, as well as providing concrete evidence about the regional impact of its achievements.
VII) Former Students in PhD Research Programs
PPGC has followed the evolution of the academic training of its graduates in relation to admission to PhD Research Programs.
a) PhD Programs in Brazilian Universities
Several graduates of the Program were selected by PhD Research Programs from Brazilian higher education institutions:
Artur Alves de Araújo - PhD in Accounting Sciences - Federal University of Pernambuco
Florisvaldo Cunha Cavalcante Júnior - PhD in Accounting Sciences - Federal University of Uberlândia
Herrisson Queiroz Neto - PhD in Accounting Sciences - Federal University of Uberlândia
Gabriela de Vasconcelos - PhD in Computer Engineering - Federal University of Pernambuco
Gilson Rodrigues da Silva - PhD in Accounting Sciences - Federal University of Paraiba
Hildegardo Pedro Araujo de Melo - PhD in Accounting Sciences and Administration - FUCAPE
Maria do Rosário da Silva - PhD in Accounting Sciences - University of Brasília
b) PhD Programs in Foreign Universities
One graduate was selected to enter a Doctoral Course at a foreign institution:
Elanuza Gracielly Lira Sá - PhD in Accounting Sciences - University of Aveiro (Portugal)
VIII) Professional activities performed by former students
PPGC has followed the evolution of the professional careers of its graduates, as well as identifying the real impacts of the training obtained within the Program on their professional activities.
a) Former students positions in Higher Education Institutions
A significant number of program graduates have been performing professional activities in higher education institutions:
Alex de Oliveira Serafim - Lecturer (University Centre FAVIP, University Centre UNINASSAU/Caruaru/PE and ALPHA College).
Ayane Maria Goncalves da Silva – Temporary Junior Lecturer (UFPE Campus Agreste, Caruaru); Junior Lecturer (Faculdade Século XXI and Faculdade Santa Helena, Recife/PE).
Célio Beserra de Sá - Lecturer (University Centre UNINASSAU, Caruaru/PE).
Cileide Lúcia dos Santos - Lecturer (SENAC/PE)
Dayvson Ricardo Rufini da Silva - Junior Lecturer (Universidty of Pernambuco (UPE), SENAI/PE and Pernambuco State Government).
Eddie Raoni de Lima Marques - Junior Lecturer (University Centre Vale do Ipojuca, UNIFAVIP, – Campus Caruaru, Caruaru/PE).
Eugênio Matias dos Santos Neto Temporary Junior Lecturer (Federal University of Paraíba); Junior Lecturer (Maurício de Nassau University - João Pessoa/PB)
Florisvaldo Cunha Cavalcante Júnior - Lecturer (Federal Institute of Education, Science and Technology of the Sertão Pernambucano – Campus Floresta, Floresta)
Gabriela de Vasconcelos – Lecturer (University of Pernambuco – Campus Caruaru/PE).
Gilson Rodrigues da Silva - Temporary Junior Lecturer (Federal University of Paraíba); Lecturer (University Centre UNINASSAU, João Pessoa/PB).
Givanildo Pereira de Souza - Lecturer (College of Human and Social Sciences of Igarassu; University Centre Joaquim Nabuco, Recife/PE).
Gleidson Ramos Ferreira - Lecturer (University Centre Joaquim Nabuco, Recife/PE).
Jair Oliveira Vieira de Souza – Senior Lecturer (Santa Helena College, Recife/PE).
Lilian Vieira Ferreira Cunha - Lecturer (APESU Higher Edication of Pernambuco, Recife/PE).
Maria do Rosário da Silva - Lecturer (University Centre Guararapes; Management Sciences College of Limoeiro, Limoeiro/PE).
Paulo Rocha Cavalcante - Lecturer (Unifavip).
Pedro Paulo Silva de Assis - Lecturer (Santa Helena College, Recife/PE).
Rafaela Maria Jose Bertino Barros - Temporary Junior Lecturer (Federal University of Pernambuco, Recife/PE; Lecturer (São Miguel College, Recife/PE).
Robson Bento Santos - Lecturer (Santa Helena College and Federal Institute of Pernambuco, Palmares/PE).
Sheila Mirian Barbosa Israel - Lecturer (Santa Helena College, Recife/PE).
Tácio Marques da Cunha - Junior Lecturer (UNINASSAU; Regional Department of Pernambuco, SENAI/DR/PE, Recife/PE).
b) Former students in Directive/Managerial Positions
Play the role in positions of Direction/Management in their respective institutions the following former students:
Alex de Oliveira Serafim - Accountant at Technical Center for Accounting and Public Management
Andreza Moura dos Santos – Finance and Control Coordinator - Agrovia do Nordeste S/A
Antônio Moreira Nicolau – Chief Accountant - N. Claudino e Cia LTDA Group
Elanuza Gracielly Lira Sá – Partner/Director - Food Distribution and Retail.
Gleidson Ramos Ferreira – Accounting Advisor - Recife City Hall
Herrisson Queiroz Neto - Director of Auditing - Agência Nacional de Saúde Suplementar
Márcio Flávio Tenório Costa – General Diretor Geral - Federal Institute of Pernambuco (IFPE), Campus Afogados da Ingazeira/PE.
Otávio Henrique Cintra Monteiro - Governmental General Manager - General Controllership Secretary of pernambuco State
Ricardo Henrique Miranda de Araújo - Governmental General Manager - General Controllership Secretary of pernambuco State
Robson Bento Santos – Chief Accountant - Federal Rural University of Pernambuco
Thayse Kelly Galvão Neves de Azevedo - Governmental General Manager - General Controllership Secretary of pernambuco State
c) Former students in Public, Private and Third Sector Positions
Play the role in positions in Public, Private and Third Sector the following former students:
Anália Regina de Lima Oliveira – Accounting Analyst – Free agente.
Antonio Alves da Silva - Court of Justice of the State of Pernambuco - Legal Analyst Accountant
Artur Alves de Araújo - Federal Public Servant – Auditing Expert - Federal University of Pernambuco.
Augusto Carlos Diniz Costa Filho - External Control Analyst (Audit Ofice of Pernambuco State) and Accountant Expert (Court of Justice of Pernambuco Pernambuco State)
Danilo José Campos Coelho – Worldwide staff - DMA (World Visionl)
Daryk Barbosa Alves - Federal Public Servant – Brazilian Army
Erick Merêncio de Lima – Business Consultant in Management Control and Financial Planning - Hit & Associates Tax Consulting
Eugênio Matias dos Santos Neto - Federal Public Servant – Caixa.
Gesualdo Menezes Cavalcante - Federal Public Servant – Federal Institute of Education, Science and Technology of Alagoas State (IFAL)
Glauber Quirino Falcão - Federal Public Servant - National Nuclear Energy Commission
Gleidson Ramos Ferreira - Forensic Accounting Expert - Regional Labor Court (6ª Region); Accountant Staff Recife City Hall
Herivânio Torres Bandeira – Staff - Regional Attorney of the Republic (5ª Region)
Hildegardo Pedro Araújo de Melo - Ministerial Analyst (Accounting Sciences) of the Public Ministry of the State of Pernambuco.
Ivan Santiago da Silva - Federal Public Servant - Federal University of Pernambuco.
Jackeline Martins da Silva Paula - Federal Public Servant – Auditor - Federal University of Pernambuco.
Lucas Luis de Oliveira Silva - Accumulators Moura S.A.
Lorena de Souza Arruda - Business Consultant – Free Agent.
Maria Livânia Dantas de Vasconcelos - Federal Public Servant – Federal Rural University of Pernambuco.
Márcio Mateus Ferreira de Aquino - Federal Public Servant – Federal Institute of Pernambuco (IFPE).
Mário de Carvalho Filho - Federal Public Servant - Federal Public MInistry
Melina França Cabral Bemfica - Ministerial Analyst (Accounting Sciences) of the Public Ministry of Pernambuco State.
Monike Silva Melo - Federal Public Servant - Accountant - Federal University of Pernambuco
Paulo Henrique Leite Valença - Accounting Consultant in costs and ERP - Free Agent
Pedro Paulo Silva de Assis - Business Consultant – Superávit Accounting Consulting
Samara Lima Sobrinho - Business Consultant – Free Agent.
Saulo Diógenes Azevedo Santos Souto - Ministerial Analyst (Accounting Sciences) of the Public Ministry of Pernambuco State.
Suely Maria Silva Manzi - Federal Public Servant – Federal Rural University of Pernambuco.
Telma Maia Pinheiro - Federal Public Servant - Brazilian Institute of Museums
IX) Academic Journals
Another relevant academic highlight associated with the impact of the PPGC is the publishing of academic journals. Currently, two academic journals in circulation are being conducted by permanent professors of the PPGC, namely:
a) Custos e @gronegócio on line (ISSN 1808-2882);
b) Management Control Review (ISSN 2526-1282).
Custos e @gronegócio online (ISSN 1808-2882) is indexed by Web of Science, Scopus, Latindex and Directory of Open Access Journals (DOAJ).
All editorial actions of the journal are carried out taking into account the Good Scientific Publication Practices. It should be noted that, since its creation in 2005 until the last issue published, almost all articles published are by authors outside the Federal Rural University of Pernambuco.
Over the last few years, Custos e @gronegócio online has received a high number of submissions from both national and foreign authors, which represent a significant portion of the articles published by the journal.
Management Control Review (ISSN 2526-12-82), which has been in circulation for five years, became an active part of the PPGC's internationalization process. Even though it has been in circulation for a short time, it has regularly published its biannual issues, as well as receiving and publishing articles by national and international authors. The PPGC has sought to expand the institutional visibility of MCR, seeking an increase in the number of submissions received, as well as improving the quality of the journal through indexing.
X) Controllership Symposium
Another relevant aspect to be highlighted about the contribution of PPGC to the Northeast Region refers to the holding of academic events. Before completing two years of existence, PPGC began holding the Symposium on Controllership at the Federal Rural University of Pernambuco (SIMPCONT). Since its first edition, in 2016, SIMPCONT has sought to act as a point of convergence for teachers, students and professionals in the area of controllership. Traditionally, the opening lecture of the event is given by a relevant personality in the area, whether from the public or private sector, highlighting the lecture of the first edition that was given by the Executive Secretary of the Secretariat of Comptroller of the State of Pernambuco. In academic terms, in the four editions already held, SIMPCONT has received submissions from Educational Institutions in Pernambuco, Paraíba, Alagoas, Rio Grande do Norte, Ceará, as well as Santa Catarina, Rio de Janeiro, Minas Gerais and Mato Grosso. One hundred and six scientific articles evaluated and selected after Double Blind Review have already been published in its annals.
Regarding the contribution of PPGC regarding the production and dissemination of knowledge in the area of controllership, the thirty-six dissertations already defended and approved can be counted, the one hundred and seventy-nine articles already published in national and international academic journals and the three hundred and ten articles published in the annals of national and international academic events, as well as their presentations.