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Previous issue date: 2005-08-08 / The present research work aimed to study the Controller of College Teaching Institutions (IESs) in the metropolitan Goi??nia, concerning the elaboration of reports by the accounting and financial departments. Controller is meant as the main area of support to the management, responsible for the systematization of information from the several areas of the enterprise, which in this dissertation are the IESs. In the first part of the dissertation, we present the bibliographic revision about the concepts concerned with the Controller, its phases, as well as its application in the IESs. Then, we discussed the IESs, in a brief historical beginning and, later, their classification as an open system, their main activities, the component sub-systems and the discussion of the chief features linked to their management. In the study itself, we used a descriptive research and, as its operational instrument, the questionnaire, whose content is divided into 3 parts: part 1) the profile of the IESs; part 2) the understanding of the chief director/manager about the concepts attached to the Controller and; 3) to the reality of the IESs about the generation of accounting and financial reports. The collected data have been qualitatively tabulated and analyzed, and we found that the IESs of the Metropolitan Goi??nia do not have patronized accounting and financial reports. We also found out that the managers have and optimal view about the informatives linked to the Controller, as well as about the inherent concepts of the area, however their perception is not totally confirmed by the reality in which it is inserted. / A presente pesquisa teve por objetivo estudar a Controladoria das Institui????es de Ensino Superior da grande Goi??nia, quanto ?? gera????o de relat??rios pelas ??reas cont??bil e financeira. A Controladoria ?? entendida como a ??rea principal de apoio ?? gest??o, respons??vel pela sistematiza????o das informa????es geradas pelas v??rias ??reas da empresa, que nesta disserta????o s??o as IESs. Na primeira parte da disserta????o, ?? apresentada a revis??o bibliogr??fica sobre os conceitos ligados a Controladoria, suas fases, bem como sua aplica????o nas IESs. Em seguida, discutiu-se as IESs, num breve intr??ito hist??rico e, posteriormente, suas classifica????es como um sistema aberto, suas principais atividades, os subsistemas que as comp??em e a discuss??o dos principais aspectos ligados a sua gest??o. No tocante ao estudo, em si, utilizou-se da pesquisa descritiva e, como instrumento para operacionaliza????o da mesma, o question??rio, cujo conte??do est?? dividido em 3 partes: parte 1) perfil das IESs; parte 2) entendimento do principal dirigente/gestor sobre conceitos ligados ?? Controladoria e; parte 3) ?? realidade das IESs no que tange a gera????o de relat??rios cont??beis e financeiros. Os dados coletados foram tabulados e analisados qualitativamente, tendo constatado que as IESs da grande Goi??nia n??o t??m um padr??o de relat??rios cont??beis e financeiros. Observou-se tamb??m, que os gestores t??m uma ??tima vis??o acerca dos informativos ligados ?? Controladoria, bem como de conceitos inerentes ?? ??rea, por??m sua percep????o n??o ?? totalmente confirmada na realidade, a qual se insere.
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/564 |
| Date | 08 August 2005 |
| Creators | Machado, Lucio de Souza |
| Contributors | Gil, Antonio de Loureiro, Arima, Carlos Hideo, Pereira, Anisio Candido |
| Publisher | FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, Mestrado em Controladoria e Contabilidade Estrat??gica, FECAP, BR, - |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | info:eu-repo/semantics/openAccess |
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