O profissional de controladoria no mercado Brasileiro: do surgimento da profissão aos dias atuais

• Autor(a) principal: Siqueira, José Ricardo Maia de
• Data de Publicação: 2001
• Outros Autores: Soltelinho, Wagner
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Contabilidade & Finanças (Online)
• Texto Completo: https://www.revistas.usp.br/rcf/article/view/34062
• topic: management control; controllership; controller; controle gerencial; controladoria; controller

In a former work, the researcher analyzed ads recruiting controllers published in the "Jornal do Brasil" in 1960, 1970, 1980, and 1989.The objective then was to evaluate the evolution of the profession in Brazil, and to identify the professional profile of the controller in each of these years. It was noticed that the search for executives in general (and controllers in particular) was low in 1960 when compared to 1970. The number of ads published in 1970, 38, would not change considerably in the subsequent periods. This indicates that demand for controllers has presented a great variation at some point between 1960 and 1970. The objective of the present work is to detect when this happens. This way, it aims not only to investigate when the profession of the controller was born in Brazil, but also to observe how the characteristics of this professional have changed throughout the years.