The concentration area in Controllership focuses on the studies referring to accounting information for internal and external accounting users, which enable optimization of the support activities for planning, execution and control in the management process, in the operational, financial and strategic areas, as well as aspects related to the identification, measurement and disclosure of accounting information.
The Program offers research opportunities in the following lines:
- Managerial Accounting and Control in organizations;
- Financial Accounting and Finance.
1. Managerial Accounting and Control in organizations.
- This research line aims at studying accounting concepts and practices related to support for the evaluation, measurement, planning and control systems of the management processes related to aspects of the information provided to internal users and their possible interrelationships with planning and control in the organizations.
2. Financial Accounting and Finance.
- This line aims at studying and researching the concepts and practices of corporate accounting, referring to the aspects of measurement and disclosure of accounting information, to external users; as well as the updates of accounting standards and procedures, repercussions on financial administration, feasibility study on projects, valuation of companies and intangible assets.