Approaches on comptrollership in papers published in journals of post-graduate programs in accounting sciences recommended by CAPES - doi: 10.4025/enfoque.v29i3.4721

Authors

  • Ilse Maria Beuren Universidade Regional de Blumenau - FURB Author
  • Adriano José Silva Universidade Regional de Blumenau - FURB Author

DOI:

https://doi.org/10.4025/enfoque.v29i3.4721

Keywords:

Comptrollership, Journals, Post-Graduate Programs in Accounting Science

Abstract

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.

Downloads

Download data is not yet available.

Author Biographies

  • Ilse Maria Beuren, Universidade Regional de Blumenau - FURB
    Doutora em Controladoria e Contabilidade pela FEA/USP Professora do Programa de Pós-Graduação em Ciências Contábeis da Universidade Regional de Blumenau
  • Adriano José Silva, Universidade Regional de Blumenau - FURB
    Mestrando d Programa de Pós-Graduação em Ciências Contábeis da Universidade Regional de Blumenau - FURB

Downloads

Published

2011-01-31

Issue

Vol. 29 No. 3 (2010)

Section

Original Articles

License

DECLARATION OF ORIGINALITY AND COPYRIGHTS

I Declare that current article is original and has not been submitted for publication, in part or in whole, to any other national or international journal. 

The copyrights belong exclusively to the authors. Published content is licensed under Creative Commons Attribution 3.0 (CC BY 3.0) guidelines, which allows sharing (copy and distribution of the material in any medium or format) and adaptation (remix, transform, and build upon the material) for any purpose, even commercially, under the terms of attribution.

Read this link for further information on how to use CC BY 3.0 properly.

 

How to Cite

Beuren, I. M., & Silva, A. J. (2011). Approaches on comptrollership in papers published in journals of post-graduate programs in accounting sciences recommended by CAPES - doi: 10.4025/enfoque.v29i3.4721. Enfoque: Reflexão Contábil, 29(3), 9-21. https://doi.org/10.4025/enfoque.v29i3.4721