The relationship between Controllership and Management: specialization or invasion of field?

• Autor(a) principal: Assunção, Jéssica Santos de
• Data de Publicação: 2018
• Outros Autores: Melo, Aécio Cristóvão Pereira de, Paiva, Gabriela Fernanda de Alcântara Valença
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Journal of Perspectives in Management
• Texto Completo: https://periodicos.ufpe.br/revistas/index.php/jpm/article/view/236825
• topic: Management; Controllership; Accounting; Administración; Gestión de Control; Contabilidad; Administração; Controladoria; Contabilidade

Faced with the empirical distance observed between administrators and accountants, several areas have arisen, one of which is the controller. Based on this evidence, the objective of this study is to discuss whether a controlling profession figures as a new profession or an advance in Administration and / or Accounting specialization, with secondary objectives defining and summarizing the functions of administration, accounting and controlling. To that end, a review was made of the functions of each area, trying to understand the limits of each professional and what are the essential elements for the formation of a profession, according to the functionalist view of the theory of professions. A corpus was set up, to show the functions, from scientific articles published in the period from 2011 to 2016, in Spell and Scielo sites, dissertation, thesis and books. It was considered the texts dealing with the functions of the controller, in an empirical way and not only conceptual. The result showed that, according to the functionalist view of the sociology of professions, the controller does not yet qualify as a profession, due to the absence of essential elements such as structured knowledge, code of ethics and professional associations. It was also seen that it goes beyond the limits of accounting, and enters the administration area, this is due to the lack of consensus regarding its functions and area of activity. In this sense, this study contributes to the understanding of the functions of the administration and its connection with emerging knowledge, specifically control.