Percepção sobre a controladoria : evidências empíricas a partir das características dos controllers

Detalhes bibliográficos
Autor(a) principal: BARROS, Rafaela Maria José Bertino
Data de Publicação: 2018
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/tede2/7536
Resumo: This study aimed to analyze the relationship between controller characteristics and their perceptions about controllability. It is an exploratory-descriptive research with a quantitative approach, having as a method of procedure the survey, the data were collected through a cross-sectional questionnaire. The data were collected from electronics forms sent to controllers from all over Brazil using the professional LinkedIn network. A total of 457 forms were submitted and received answered 121, corresponding to a response rate of 26.47%, the collection period occurred from December 2017 to January 2018. Data analysis was based on descriptive and inferential statistics. In order to reach the purpose of this study, it was necessary to map the characteristics of the respondents, where the majority are men, are between 36 and 45 years old, a good part has a degree in accounting sciences, graduated in a private HEI, already have a postgraduate degree; have graduated (undergraduate) for at least 11 years and hold up to nine years of acting as controller. Before performing the analysis of significance, it was necessary to identify the perception of the respondents about functions; goals; the controller as an organizational unit and the competencies of the controller. It was identified that 97.67% of the functions presented to controllers are within the concordance range. With regard to Controllership as an organizational unit, respondents believe that the controller should be linked to financial or accounting board. In relation to the objectives, 100% are understood as belonging to controller. Of the business, social and technical skills, 98.27% are perceived positively by the respondents. Regarding the inferential analysis, it was tested the significance of the group characteristics of the controllers and the functions, objectives, controllability as an organizational unit and the competencies of the controller. Among all, we have the Age characteristic as the one that presented the most significance in the analyzes performed. Followed by the nature of the institution and time after graduation (graduation) of the interviewees. However, all the characteristics in any of the analyzes presented significance. In the analyzes it was evident that characteristics of the respondents that were worked influence the way in which they perceive the controller.
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spelling CALLADO, Antônio André CunhaCALLADO, Antônio André CunhaAMORIM, Tania Nobre Gonçalves FerreiraCÂMARA, Renata Paes de Barroshttp://lattes.cnpq.br/2757203405794580BARROS, Rafaela Maria José Bertino2018-09-11T12:28:29Z2018-02-26BARROS, Rafaela Maria José Bertino. Percepção sobre a controladoria : evidências empíricas a partir das características dos controllers. 2018. 122 f. Dissertação (Programa de Pós-Graduação em Controladoria) - Universidade Federal Rural de Pernambuco, Recife.http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/7536This study aimed to analyze the relationship between controller characteristics and their perceptions about controllability. It is an exploratory-descriptive research with a quantitative approach, having as a method of procedure the survey, the data were collected through a cross-sectional questionnaire. The data were collected from electronics forms sent to controllers from all over Brazil using the professional LinkedIn network. A total of 457 forms were submitted and received answered 121, corresponding to a response rate of 26.47%, the collection period occurred from December 2017 to January 2018. Data analysis was based on descriptive and inferential statistics. In order to reach the purpose of this study, it was necessary to map the characteristics of the respondents, where the majority are men, are between 36 and 45 years old, a good part has a degree in accounting sciences, graduated in a private HEI, already have a postgraduate degree; have graduated (undergraduate) for at least 11 years and hold up to nine years of acting as controller. Before performing the analysis of significance, it was necessary to identify the perception of the respondents about functions; goals; the controller as an organizational unit and the competencies of the controller. It was identified that 97.67% of the functions presented to controllers are within the concordance range. With regard to Controllership as an organizational unit, respondents believe that the controller should be linked to financial or accounting board. In relation to the objectives, 100% are understood as belonging to controller. Of the business, social and technical skills, 98.27% are perceived positively by the respondents. Regarding the inferential analysis, it was tested the significance of the group characteristics of the controllers and the functions, objectives, controllability as an organizational unit and the competencies of the controller. Among all, we have the Age characteristic as the one that presented the most significance in the analyzes performed. Followed by the nature of the institution and time after graduation (graduation) of the interviewees. However, all the characteristics in any of the analyzes presented significance. In the analyzes it was evident that characteristics of the respondents that were worked influence the way in which they perceive the controller.Este estudo teve como objetivo analisar as relações entre as características dos controllers e suas percepções sobre a controladoria. Trata-se de uma pesquisa exploratório-descritiva com abordagem quantitativa, e teve como método de procedimento o levantamento. Os dados foram coletados através de questionário, de maneira transversal e de forma eletrônica, a partir de formulários encaminhados a controllers de todo o Brasil, utilizando-se da rede profissional LinkedIn. Foram enviados 457 formulários e recebidos 121, o que corresponde a uma taxa de resposta de 26,47%. O período de coleta foi de dezembro de 2017 a janeiro de 2018. Para análise dos dados utilizou-se a estatística descritiva e inferencial. Para alcançar o intuito deste estudo, foi preciso mapear as características dos respondentes, na maioria homens, coma faixa etária entre 36 e 45 anos. Boa parte desse contingente possui graduação em Ciências Contábeis, graduaram-se em uma IES privada, já possuem pós-graduação; se formaram (graduação) há pelo menos 11 anos e possuem até nove anos de atuação como controller. Antes de realizar as análises de significância, necessitou-se identificar a percepção dos respondentes sobre funções; objetivos; a controladoria como unidade organizacional e das competências do controller. Identificou-se que 97,67% das funções apresentadas aos controllers estão dentro da faixa de concordância. No que tange à Controladoria como unidade organizacional, os respondentes acreditam que a Controladoria deve estar ligada à diretoria financeira ou de contabilidade. Em relação aos objetivos, 100% são entendidos como pertencentes à Controladoria. Das competências negócios, sociais e técnicas, 98,27% são percebidos de maneira positiva pelos respondentes. No que se refere à análise inferencial, testou-se as significâncias entre o grupo características dos controllers e as funções, objetivos, a controladoria como unidade organizacional e as competências do controller. Dentre todas, tem-se a característica Idade como a que mais apresentou significância nas análises realizadas. Seguida por Natureza da instituição e Tempo pós-formação (graduação) dos entrevistados. Porém, todas as características, em alguma das análises, apresentaram significância. Nas análises ficaram evidentes que as características dos respondentes que foram trabalhadas influenciam o modo como eles percebem a controladoria.Submitted by Mario BC (mario@bc.ufrpe.br) on 2018-09-11T12:28:29Z No. of bitstreams: 1 Rafaela Maria Jose Bertino Barros.pdf: 2123376 bytes, checksum: 1a40e1d7afebcfa5a033f2985d4d17bc (MD5)Made available in DSpace on 2018-09-11T12:28:29Z (GMT). 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dc.title.por.fl_str_mv Percepção sobre a controladoria : evidências empíricas a partir das características dos controllers
title Percepção sobre a controladoria : evidências empíricas a partir das características dos controllers
spellingShingle Percepção sobre a controladoria : evidências empíricas a partir das características dos controllers
BARROS, Rafaela Maria José Bertino
Controladoria
Controller
ADMINISTRACAO::CIENCIAS CONTABEIS
title_short Percepção sobre a controladoria : evidências empíricas a partir das características dos controllers
title_full Percepção sobre a controladoria : evidências empíricas a partir das características dos controllers
title_fullStr Percepção sobre a controladoria : evidências empíricas a partir das características dos controllers
title_full_unstemmed Percepção sobre a controladoria : evidências empíricas a partir das características dos controllers
title_sort Percepção sobre a controladoria : evidências empíricas a partir das características dos controllers
author BARROS, Rafaela Maria José Bertino
author_facet BARROS, Rafaela Maria José Bertino
author_role author
dc.contributor.advisor1.fl_str_mv CALLADO, Antônio André Cunha
dc.contributor.referee1.fl_str_mv CALLADO, Antônio André Cunha
dc.contributor.referee2.fl_str_mv AMORIM, Tania Nobre Gonçalves Ferreira
dc.contributor.referee3.fl_str_mv CÂMARA, Renata Paes de Barros
dc.contributor.authorLattes.fl_str_mv http://lattes.cnpq.br/2757203405794580
dc.contributor.author.fl_str_mv BARROS, Rafaela Maria José Bertino
contributor_str_mv CALLADO, Antônio André Cunha
CALLADO, Antônio André Cunha
AMORIM, Tania Nobre Gonçalves Ferreira
CÂMARA, Renata Paes de Barros
dc.subject.por.fl_str_mv Controladoria
Controller
topic Controladoria
Controller
ADMINISTRACAO::CIENCIAS CONTABEIS
dc.subject.cnpq.fl_str_mv ADMINISTRACAO::CIENCIAS CONTABEIS
description This study aimed to analyze the relationship between controller characteristics and their perceptions about controllability. It is an exploratory-descriptive research with a quantitative approach, having as a method of procedure the survey, the data were collected through a cross-sectional questionnaire. The data were collected from electronics forms sent to controllers from all over Brazil using the professional LinkedIn network. A total of 457 forms were submitted and received answered 121, corresponding to a response rate of 26.47%, the collection period occurred from December 2017 to January 2018. Data analysis was based on descriptive and inferential statistics. In order to reach the purpose of this study, it was necessary to map the characteristics of the respondents, where the majority are men, are between 36 and 45 years old, a good part has a degree in accounting sciences, graduated in a private HEI, already have a postgraduate degree; have graduated (undergraduate) for at least 11 years and hold up to nine years of acting as controller. Before performing the analysis of significance, it was necessary to identify the perception of the respondents about functions; goals; the controller as an organizational unit and the competencies of the controller. It was identified that 97.67% of the functions presented to controllers are within the concordance range. With regard to Controllership as an organizational unit, respondents believe that the controller should be linked to financial or accounting board. In relation to the objectives, 100% are understood as belonging to controller. Of the business, social and technical skills, 98.27% are perceived positively by the respondents. Regarding the inferential analysis, it was tested the significance of the group characteristics of the controllers and the functions, objectives, controllability as an organizational unit and the competencies of the controller. Among all, we have the Age characteristic as the one that presented the most significance in the analyzes performed. Followed by the nature of the institution and time after graduation (graduation) of the interviewees. However, all the characteristics in any of the analyzes presented significance. In the analyzes it was evident that characteristics of the respondents that were worked influence the way in which they perceive the controller.
publishDate 2018
dc.date.accessioned.fl_str_mv 2018-09-11T12:28:29Z
dc.date.issued.fl_str_mv 2018-02-26
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dc.identifier.citation.fl_str_mv BARROS, Rafaela Maria José Bertino. Percepção sobre a controladoria : evidências empíricas a partir das características dos controllers. 2018. 122 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/tede2/7536
identifier_str_mv BARROS, Rafaela Maria José Bertino. Percepção sobre a controladoria : evidências empíricas a partir das características dos controllers. 2018. 122 f. Dissertação (Programa de Pós-Graduação em Controladoria) - Universidade Federal Rural de Pernambuco, Recife.
url http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/7536
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dc.publisher.program.fl_str_mv Programa de Pós-Graduação em Controladoria
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