A controladoria no processo de gestão de instituições privadas de ensino superior de Goiás : um estudo sob a ótica de contabilidade e finanças

Abstract

The present research work aimed to study the Controller of College Teaching Institutions (IESs) in the metropolitan Goiânia, concerning the elaboration of reports by the accounting and financial departments. Controller is meant as the main area of support to the management, responsible for the systematization of information from the several areas of the enterprise, which in this dissertation are the IESs. In the first part of the dissertation, we present the bibliographic revision about the concepts concerned with the Controller, its phases, as well as its application in the IESs. Then, we discussed the IESs, in a brief historical beginning and, later, their classification as an open system, their main activities, the component sub-systems and the discussion of the chief features linked to their management. In the study itself, we used a descriptive research and, as its operational instrument, the questionnaire, whose content is divided into 3 parts: part 1) the profile of the IESs; part 2) the understanding of the chief director/manager about the concepts attached to the Controller and; 3) to the reality of the IESs about the generation of accounting and financial reports. The collected data have been qualitatively tabulated and analyzed, and we found that the IESs of the Metropolitan Goiânia do not have patronized accounting and financial reports. We also found out that the managers have and optimal view about the informatives linked to the Controller, as well as about the inherent concepts of the area, however their perception is not totally confirmed by the reality in which it is inserted.