Insertion of Comptrollership in Doctoral Theses from FEA/USP: an Analysis of Perspectives on Conceptual, Procedural and Organizational Aspects

Abstract

Comptrollership has assumed an increasingly preponderant role in the administration of organizations. In providing information in support of the management process it intends to contribute to the continuity of these organizations. However, because it is a relatively new area of knowledge doubts still persist about its concepts, its role in the management process and the procedures adopted in order for it to become an administrative organ. Thus the objective of the study was to analyze the insertion of comptrollership, from the three perspectives proposed by Borinelli (2006), in doctoral theses defended at FEA/USP from 1997 to 2006. A checklist was developed as a research instrument and exploratory research was made using a mainly qualitative approach. The research population was composed of 102 theses defended in the period, with the sample stratified after some adjustments to 18 theses. Research results report the focus on Comptrollership in the theses from the three perspectives, the conceptual, procedural and organizational aspects proposed by Borinelli (2006). It was concluded that based on what was found in the research there is weak insertion and little significance attributed to comptrollership in its conceptual, procedural and organizational aspects in theses defended at FEA/USP in the years 1997 to 2006.