ASPECTOS TEÃRICO-METODOLÃGICOS DA PRODUÃÃO CIENTÃFICA EM CONTROLADORIA GOVERNAMENTAL: ESTUDO DAS TESES E DISSERTAÃÃES DOS PROGRAMAS DE PÃS-GRADUÃÃO EM CONTABILIDADE E CONTROLADORIA NO BRASIL

• Autor(a) principal: Amanda de Oliveira Gomes
• Data de Publicação: 2013
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da UFC
• Texto Completo: http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=15529
• topic: controladoria governamental. pesquisa cientÃfica. bibliometria.; ADMINISTRACAO

The Public Administration develops activities that enable the society to exercise their rights, for example, access to education and health, and the funds allocated for these actions come from the company itself, through taxes. Occurred in the country, problems with public funds diversion, that is, these were being used to serve the particular interests rather than the collective. In this context, it emerged the figure of the Internal Control, whose activities were being expanded and systematized by the Comptroller. The Comptroller, within the government, is still young, especially in the cities. One way to deepen their knowledge in a particular area, as in the case of the Comptroller Government is through the development of scientific research, widely used in graduate programs strictosensu. Thus, it traced the general objective of this research to analyze the theoretical and methodological aspects and justifications of scientific literature about the Government Comptroller of post-graduaÃÃostricto sensu programs in Accounting and Control of Brazil. The research is characterized as qualitative and analytical, and even used the bibliographical research, document and content analysis, developing a bibliometric study of the Comptroller Government. The research population involved all the theses and dissertations available on the websites of the strict graduate programs sensudo Brazil, covering the period 2001-2011, totaling 1,338 jobs. Of these, 237 were selected through keywords, to present relationship with the Comptroller Government. Summaries of these studies were analyzed to observe the effective adherence poll of the Comptroller Government, selecting 74 works in the sample. Through the results, we concluded that research focusing on Controlling Government are fundamentally produced on internal control and, although they are still not very significant, have evolved over the years (2001-2011) presenting, but a traditional approach using studies characterized as Public Administration and Public Accounting, respectively, in addition to the large quantity of references originated legislation, the major one being Brazilian Constitution