A importância da função da controladoria no ambiente corporativo sob a ótica dos graduandos de Ciências Contábeis da Universidade Federal da Paraíba

Abstract

Controllership is an important link between the decisions taken by directors of large companies. As an informative instrument, the controller works seeking the best scenarios, in order to present, analyze and guide decision-making in the business context. In this context, the objective of this research was to analyze the perception of accounting undergraduates at the Federal University of Paraíba about the importance of the role of the controllership area in the corporate environment. In other words, we sought to map the knowledge of students in relation to the study of the controllership discipline in an attempt to identify gaps in this learning process. The method used to carry out the research was a bibliographical and descriptive research, with a quantitative and qualitative approach, and the research instrument was the application of a questionnaire. The results show that despite the knowledge acquired in the controllership discipline, undergraduates do not feel able to exercise the controller function, as those studied in the undergraduate course are not sufficient and believe that the Controllership discipline should be a mandatory discipline in the major curriculum of the course. for being an important subject for the knowledge of the future accountant and for being a relevant function in the labor market. After processing and analyzing the data, it was possible to observe the need for greater knowledge in the discipline, as it is important for the organizational environment and that its teaching at undergraduate level does not provide the student with the necessary reliability to perform this function after completing the course.