Análise das ementas de controladoria das instituições públicas de ensino superior do Paraná em relação às funções do controller

Abstract

The evolution of the controller requires researches about this professional and his undergraduate formation, owing to the lack of instructions about professional activities and contents obtetained from the undergradute course. Wherefore, checking if subjects of controller discipline of Higher Public Institutions of Parana State is right with the professional controller functions, was the main object of the present study. To achieve the main proposal of the research, was elabored the specifics objectives: to identify functions of the controller by means of literature review; to get controlling contents from Higher Public Institutions of Parana State; To compare functions of controller with Accounting contents from Higher Public Institutions of Parana State. Thereunto, it was used a descriptive research with bibliographic technique to figure out he controller functions and documentary analysis of contents collected on the Institutions' websites. As results, was verified 120 Institutions offering Accounting Undergraduate Course in Paraná, 21 Public Institutions and just 7 of it was analyzed (contents from undergraduate structure). After doing comparations between contents and functions of controller in the market, is observed that partially contents from Undergraduate contemplated functions of controller, whereas the Institution more adequate has just 8 of 37 functions reviewed in the literature.