Aspectos organizacionais da controladoria da Petrobras : análise na perspectiva de seus contadores

Detalhes bibliográficos
Autor(a) principal: SOUZA, Jair Oliveira Vieira de
Data de Publicação: 2019
Tipo de documento: Dissertação
Idioma: por
Título da fonte: Biblioteca Digital de Teses e Dissertações da UFRPE
Texto Completo: http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/8247
Resumo: This study deals with the organizational aspects of the Controllership of Petrobras from the perspective of its accountants. It aims to characterize and analyze the profile of accountants, identify organizational perceptions, competencies and describe the information system. The methodology of the research is applied, of descriptive and exploratory nature. It is characterized as quali-quanti, with descriptive method, cluster analysis and content analysis. The research universe is 28 counters of the Controllership. 19 participated in the research. The collection instrument used was a structured questionnaire, containing open and closed questions. We analyzed the perceptions of the accountants about the Controllership, the competences and the information system used in the company. Accountants understand Controllership as essential to competitive companies, in budget control, in identifying the strengths and weaknesses of organizations, as an optimizing unit of results and business performance, among other aspects. It was also noticed that the information system used is recognized for attending to the top management in the production of relevant information. It was verified that the studied sector, among other aspects, is perceived as a consolidating unit of results of all the units that make up the Petrobras System, promoting a unified view of the business, building the company's annual plan and acting as a performance evaluation instrument, financial and not financial. It was noticed that most of the skills required of accountants today are also identified among the company's accountants. Among them, we can highlight convincing communication, innovation, overview of the organization, knowledge of information systems, ethical sense, analytical capacity for business performance, and for accounting and non-accounting standards, among others. It was also verified that communication, as a characteristic of the company's Controllership sector, needs to be improved, that the training policy can be improved, and the performance of the sector in the measurement of performance is seen as a very positive item.
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spelling AMORIM, Tânia Nobre Gonçalves FerreiraAMORIM, Tânia Nobre Gonçalves FerreiraCALLADO, Aldo Leonardo CunhaSANTOS, Aldemar de Araújohttp://lattes.cnpq.br/2763301747247106SOUZA, Jair Oliveira Vieira de2019-10-08T13:25:21Z2019-02-28SOUZA, Jair Oliveira Vieira de. Aspectos organizacionais da controladoria da Petrobras : análise na perspectiva de seus contadores. 2019. 143 f. Dissertação (Programa de Pós-Graduação em Controladoria) - Universidade Federal Rural de Pernambuco, Recife.http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/8247This study deals with the organizational aspects of the Controllership of Petrobras from the perspective of its accountants. It aims to characterize and analyze the profile of accountants, identify organizational perceptions, competencies and describe the information system. The methodology of the research is applied, of descriptive and exploratory nature. It is characterized as quali-quanti, with descriptive method, cluster analysis and content analysis. The research universe is 28 counters of the Controllership. 19 participated in the research. The collection instrument used was a structured questionnaire, containing open and closed questions. We analyzed the perceptions of the accountants about the Controllership, the competences and the information system used in the company. Accountants understand Controllership as essential to competitive companies, in budget control, in identifying the strengths and weaknesses of organizations, as an optimizing unit of results and business performance, among other aspects. It was also noticed that the information system used is recognized for attending to the top management in the production of relevant information. It was verified that the studied sector, among other aspects, is perceived as a consolidating unit of results of all the units that make up the Petrobras System, promoting a unified view of the business, building the company's annual plan and acting as a performance evaluation instrument, financial and not financial. It was noticed that most of the skills required of accountants today are also identified among the company's accountants. Among them, we can highlight convincing communication, innovation, overview of the organization, knowledge of information systems, ethical sense, analytical capacity for business performance, and for accounting and non-accounting standards, among others. It was also verified that communication, as a characteristic of the company's Controllership sector, needs to be improved, that the training policy can be improved, and the performance of the sector in the measurement of performance is seen as a very positive item.Este estudo versa sobre os aspectos organizacionais da Controladoria da Petrobras sob a ótica de seus contadores, e teve como objetivo caracterizar e analisar o perfil deles, identificar a percepção sobre o setor, bem como as competências de seus profissionais, descrever o sistema de informações. No tocante aos procedimentos metodológicos, a pesquisa se enquadra como aplicada, de natureza exploratória e descritiva, e se caracteriza como quali-quanti, uma vez que são empregados métodos quantitativos (análise descritiva e de cluster) e qualitativos (análise de conteúdo). O universo da pesquisa é de 28 contadores, dos quais 19 participaram da pesquisa, os quais atuam na Controladoria da companhia. O instrumento de coleta utilizado foi o questionário estruturado, contendo perguntas com base nos dados coletados. Foram analisadas as percepções dos contadores sobre a Controladoria, as competências e o sistema de informação utilizados da empresa. Percebeu-se que os contadores da Controladoria, de modo geral, entendem o setor como imprescindível às empresas competitivas, no controle orçamentário, na identificação dos pontos fortes e fracos das organizações, como unidade otimizadora de resultados e desempenho do negócio, entre outros aspectos. Percebeu-se ainda que o sistema de informações utilizado, entre outras funções, é reconhecido por atender à alta administração na produção de informações relevantes. Verificou-se que o setor estudado, entre outros aspectos, é percebido como unidade consolidadora de resultados de todas as unidades que compõem o Sistema Petrobras, promovendo visão unificada do negócio, construindo plano anual da companhia e atuando como instrumento de avaliação de desempenho, financeiro e não financeiro. Percebeu-se que, as competências exigidas aos contadores pelo mercado atual, na sua maioria, são também competências dos contadores da companhia. Dentre elas salientam-se a comunicação convencedora, a inovação, a visão do todo, o conhecimento dos sistemas de informações, o senso ético, a capacidade analítica para desempenho do negócio, e para normas contábeis e não contábeis, entre outras competências. Verificou-se ainda que a comunicação, como característica do setor de Controladoria da companhia, é percebida como categoria a ser melhorada, que a política de treinamento pode ser aperfeiçoada, e que a atuação do setor na mensuração de desempenho é vista como item muito positivo.Submitted by Mario BC (mario@bc.ufrpe.br) on 2019-10-08T13:25:21Z No. of bitstreams: 1 Jair Oliveira Vieira de Souza.pdf: 2411516 bytes, checksum: e745ebde0b733bbf4a32c6bf4099c76d (MD5)Made available in DSpace on 2019-10-08T13:25:21Z (GMT). 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dc.title.por.fl_str_mv Aspectos organizacionais da controladoria da Petrobras : análise na perspectiva de seus contadores
title Aspectos organizacionais da controladoria da Petrobras : análise na perspectiva de seus contadores
spellingShingle Aspectos organizacionais da controladoria da Petrobras : análise na perspectiva de seus contadores
SOUZA, Jair Oliveira Vieira de
Controladoria
Empresa pública
Avaliação de desempenho
ADMINISTRACAO::CIENCIAS CONTABEIS
title_short Aspectos organizacionais da controladoria da Petrobras : análise na perspectiva de seus contadores
title_full Aspectos organizacionais da controladoria da Petrobras : análise na perspectiva de seus contadores
title_fullStr Aspectos organizacionais da controladoria da Petrobras : análise na perspectiva de seus contadores
title_full_unstemmed Aspectos organizacionais da controladoria da Petrobras : análise na perspectiva de seus contadores
title_sort Aspectos organizacionais da controladoria da Petrobras : análise na perspectiva de seus contadores
author SOUZA, Jair Oliveira Vieira de
author_facet SOUZA, Jair Oliveira Vieira de
author_role author
dc.contributor.advisor1.fl_str_mv AMORIM, Tânia Nobre Gonçalves Ferreira
dc.contributor.referee1.fl_str_mv AMORIM, Tânia Nobre Gonçalves Ferreira
dc.contributor.referee2.fl_str_mv CALLADO, Aldo Leonardo Cunha
dc.contributor.referee3.fl_str_mv SANTOS, Aldemar de Araújo
dc.contributor.authorLattes.fl_str_mv http://lattes.cnpq.br/2763301747247106
dc.contributor.author.fl_str_mv SOUZA, Jair Oliveira Vieira de
contributor_str_mv AMORIM, Tânia Nobre Gonçalves Ferreira
AMORIM, Tânia Nobre Gonçalves Ferreira
CALLADO, Aldo Leonardo Cunha
SANTOS, Aldemar de Araújo
dc.subject.por.fl_str_mv Controladoria
Empresa pública
Avaliação de desempenho
topic Controladoria
Empresa pública
Avaliação de desempenho
ADMINISTRACAO::CIENCIAS CONTABEIS
dc.subject.cnpq.fl_str_mv ADMINISTRACAO::CIENCIAS CONTABEIS
description This study deals with the organizational aspects of the Controllership of Petrobras from the perspective of its accountants. It aims to characterize and analyze the profile of accountants, identify organizational perceptions, competencies and describe the information system. The methodology of the research is applied, of descriptive and exploratory nature. It is characterized as quali-quanti, with descriptive method, cluster analysis and content analysis. The research universe is 28 counters of the Controllership. 19 participated in the research. The collection instrument used was a structured questionnaire, containing open and closed questions. We analyzed the perceptions of the accountants about the Controllership, the competences and the information system used in the company. Accountants understand Controllership as essential to competitive companies, in budget control, in identifying the strengths and weaknesses of organizations, as an optimizing unit of results and business performance, among other aspects. It was also noticed that the information system used is recognized for attending to the top management in the production of relevant information. It was verified that the studied sector, among other aspects, is perceived as a consolidating unit of results of all the units that make up the Petrobras System, promoting a unified view of the business, building the company's annual plan and acting as a performance evaluation instrument, financial and not financial. It was noticed that most of the skills required of accountants today are also identified among the company's accountants. Among them, we can highlight convincing communication, innovation, overview of the organization, knowledge of information systems, ethical sense, analytical capacity for business performance, and for accounting and non-accounting standards, among others. It was also verified that communication, as a characteristic of the company's Controllership sector, needs to be improved, that the training policy can be improved, and the performance of the sector in the measurement of performance is seen as a very positive item.
publishDate 2019
dc.date.accessioned.fl_str_mv 2019-10-08T13:25:21Z
dc.date.issued.fl_str_mv 2019-02-28
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
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dc.identifier.citation.fl_str_mv SOUZA, Jair Oliveira Vieira de. Aspectos organizacionais da controladoria da Petrobras : análise na perspectiva de seus contadores. 2019. 143 f. Dissertação (Programa de Pós-Graduação em Controladoria) - Universidade Federal Rural de Pernambuco, Recife.
dc.identifier.uri.fl_str_mv http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/8247
identifier_str_mv SOUZA, Jair Oliveira Vieira de. Aspectos organizacionais da controladoria da Petrobras : análise na perspectiva de seus contadores. 2019. 143 f. Dissertação (Programa de Pós-Graduação em Controladoria) - Universidade Federal Rural de Pernambuco, Recife.
url http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/8247
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dc.publisher.program.fl_str_mv Programa de Pós-Graduação em Controladoria
dc.publisher.initials.fl_str_mv UFRPE
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dc.publisher.department.fl_str_mv Departamento de Administração
publisher.none.fl_str_mv Universidade Federal Rural de Pernambuco
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