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Abilities and competences of the controller: a study with students who are attending postgraduation courses with emphasis in controlling
2014
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Revista Catarinense da Ciência Contábil
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Abstract The main objective of this study was to identify which abilities and competences are developed in post-graduation (sense) courses with emphasis in controlling, which are related to the profile contemplated in the literature for the professional controller. The research is based on theoretical studies developed by Baruch and Peiperl (2000), Baruch and Lemming (2001) and Baruch et al (2003), about the skills and abilities developed from graduate courses (Master of Business Administration - MBA). As the specific skills of the controller, the research was based on studies conducted by Kester (1928), Moseley and Henning (1970), Martin (2002), Anthony; Govindarajan (2002); Horngren; Sundem and Stratton (2004). The research is characterized as exploratory and quantitative. The data were collected through a structured questionnaire applied for students of post-graduation courses in the city of João Pessoa/PB. The study indicates which competences were perceived as better developed, among which are: financial skills, economic evaluation, abilities related to accounting and strategic planning. The results contribute to strengthen the thought that a post-graduation course can add value to graduates, making them more prepared for the market demand. Author Biographies Jaqueline Gomes Rodrigues de Araújo, UNIVERSIDADE FEDERAL DA PARAÍBA Mestranda do Programa Multiinstitucional e Inter-Regional de Pós Graduação em Ciências Contábeis UNB/UFPB/UFRN. Aldo Leonardo Cunha Callado, UNIVERSIDADE FEDERAL DA PARAÍBA Professor da Universidade Federal da Paraíba e do Programa Multinstitucional e Inter-Regional de Pós-Graduação em Ciências Contábeis UnB/UFPB/UFRN. Brasiliana Sulamita B. Cavalcanti, UNIVERSIDADE FEDERAL DA PARAÍBA Mestranda do Programa Multiinstitucional e Inter-Regional de Pós Graduação em Ciências Contábeis UNB/UFPB/UFRN. Downloads PDF (Português (Brasil)) Published 2014-04-30 How to Cite Araújo, J. G. R. de, Callado, A. L. C., & Cavalcanti, B. S. B. (2014). Abilities and competences of the controller: a study with students who are attending postgraduation courses with emphasis in controlling. Revista Catarinense Da Ciência Contábil, 13(38), p. 52–64. Retrieved from https://revista.crcsc.org.br/index.php/CRCSC/article/view/1694 More Citation Formats ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver Download Citation Endnote/Zotero/Mendeley (RIS) BibTeX Issue Vol. 13 No. 38 (2014): Janeiro-Abril Section Articles License The copyright for articles published in this journal belongs to the author (s), with first publication rights assigned to Revista Catarinense da Ciência Contábil. Due to appearing in this publicly accessible journal, articles are free to use, with mandatory recognition of the original authorship and initial publication in this magazine and for educational and non-commercial applications. The magazine chose to use published works for non-commercial purposes, including the right to submit or work for publicly accessible databases. The content of published articles is the sole and exclusive responsibility of the authors. - The author (s) authorize (s) a publication of the article in the journal; - The author (s) guarantee (s) that a contribution is original and unpublished and that it is not being evaluated in another magazine (s); - A magazine is not responsible for the opinions, ideas and concepts emitted in the texts, for the full responsibility of the author (s); - It is reserved to the editors or the right to make textual adjustments and to adjust the article to the publication rules. This work is licensed under a Creative Commons Atribuição-NãoComercial-CompartilhaIgual 4.0 Internacional. Similar Articles Diego Dantas Siqueira, Wenner Glaucio Lopes Lucena, Organizational and individual contingency factors and management practices , Revista Catarinense da Ciência Contábil: Vol. 22 (2023): RCCC Mara Vogt, Larissa Degenhart, Carlos Eduardo Facin Lavarda, Controller's motivations, skills and competencies in the perception of students who course post-graduate in controlling , Revista Catarinense da Ciência Contábil: Vol. 16 No. 48 (2017): May-August Filippi Mickael Martini Honorio, Elvis Joel Rodrigues da Silva, Silvana Anita Walter, Sidnei Celerino da Silva, Public perception of the accounting professional through the movie “The Accountant” , Revista Catarinense da Ciência Contábil: Vol. 21 (2022): RCCC

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