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Abstract This study aimed to analyze the motivations, abilities and competences of the controller in the perception of students who study post-graduation in controller. A descriptive survey and a quantitative approach were carried out. The population of this study was defined by accessibility and comprised the Higher Education Institutions of Santa Catarina that have a post-graduate degree in Controllership, that is, 278 students. The sample of the study was composed of 58 students who answered the questionnaire duly. To analyze the data, the statistical method of canonical correlation was used by statistical software StatGraphics®. The results of the study indicated that the greater the prospect of a salary increase, the greater the broad and critical view of operations and the ability to implement new ideas and projects, and the lower the responsibility for knowledge of finance, general accounting, costs, skills Leadership and teamwork, and proactivity. However, the lower the prospect of career advancement and job satisfaction, the greater the critical and broad vision of operations and the ability to implement new ideas and projects, and the smaller the responsibilities for financial literacy, general accounting, cost, Leadership skills and teamwork and proactivity. Author Biographies Mara Vogt, Regional University of Blumenau Doctorate student in Accounting and Administration from the Regional University of Blumenau (FURB). Address: Rua Antonio da Veiga, 140, Sala D-202 | Vitor Konder | Caixa Postal 1507 | 89012-900 | Blumenau/SC | Brazil. Larissa Degenhart, Regional University of Blumenau Doctorate student in Accounting and Administration from the Regional University of Blumenau (FURB). Address: Rua Antonio da Veiga, 140, Sala D-202 | Vitor Konder | Caixa Postal 1507 | 89012-900 | Blumenau/SC | Brazil. Carlos Eduardo Facin Lavarda, Federal University of Santa Catarina PhD in Accounting from the Uninersitat de Valencia, Spain. Professor of the Post-Graduate Program in Accounting Sciences of the Federal University of Santa Catarina (UFSC). Address: Campus Reitor João David Ferreira Lima, s/n | Centro Socioeconômico | Trindade | 88040-900 | Florianópolis/SC | Brazil. References Amaral, M. S. do, & Rodrigues, M. S, (2006). O ensino da disciplina de controladoria nos programas de pós-graduação em nível de especialização em ciências contábeis e o profissional controller atuante no mercado de trabalho. Revista Enfoque: Reflexão Contábil, 25(3), 17-28. DOI: https://doi.org/10.4025/enfoque.v25i3.3456

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