O saber em controladoria sob a ótica de Foucault: análise do ensino da controladoria nos programas de pós-graduação em contabilidade do Brasil
| Ano de defesa: | 2017 |
|---|---|
| Autor(a) principal: |
Moreno, Thiago Cesar Bezerra
 |
| Orientador(a): |
Walter, Silvana Anita
|
| Banca de defesa: |
Zanchet , Aladio
,
Oliveira, Fernando Cezar Melo de
|
| Tipo de documento: | Dissertação |
| Tipo de acesso: | Acesso aberto |
| Idioma: | por |
| Instituição de defesa: |
Universidade Estadual do Oeste do Paraná
Cascavel |
| Programa de Pós-Graduação: |
Programa de Pós-Graduação em Contabilidade
|
| Departamento: |
Centro de Ciências Sociais Aplicadas
|
| País: |
Brasil
|
| Palavras-chave em Português: | |
| Palavras-chave em Inglês: | |
| Área do conhecimento CNPq: | |
| Link de acesso: | http://tede.unioeste.br/handle/tede/3477 |
Resumo: | The central inquiry of this paper resides in the fact that Controllership is a mandatory content in the in the Accounting undergraduation and represents a professional field for Accountants. However, it has a hybrid nature and can be mistaken for other accounting areas. It is noteworthy the dissemination of Controllership as an indispensable tool for the process of management and decision making, and it is noticeable that Controllership and Accounting interact among themselves and become a link between equity and management (Lunkes et al., 2010). The analysis, however, does not lie in the concepts of Controllership, but in discursive formation, which consist in the rules that allow knowledge emergence. Such rules comprise a set of systems that govern the discourse that builds up social knowledge. Thus, the inquire resides in: how is knowledge build up in Controllership in Stricto Sensu graduate Programs, from the perspective of Foucaultian archeology? In face of this inquiry, the knowledge was to understand how the is constituted the Controllership knowledge in the post-graduate programs Stricto Sensu in Brazil, from the perspective of Foucaultian archeology. Through the qualitative approach, the method of discourse analysis was used in the interviews with the teachers of the Controllership discipline, carried out from February to April 2017. The ‘System of Discursive Formation of Controllership’ construct was analyzed through the categories of analysis of the formation of objects, of the enunciative modalities, of the concepts and of the discursive strategy proposed by Foucault (2013). The results were analyzed together with the summaries of the Basic Conceptual Framework of the Controllership proposed by Borinelli (2006). It was verified that the University of São Paulo - USP, as well as its professors and alumni, propelled the areas of first emergence of Controllership in Brazil. As for the formation of enunciative modalities the area is considered hybrid and allows the entry of teachers with different training in Accounting. In the formation of concepts, there was a predominance of quantitative approaches, represented by means of statistical methods. Regarding the formation of the discursive strategy, the Controllership goes beyond Accounting, there is no consensus regarding the many perspectives of the Comptroller and some do not see as necessary to define a single position. A diffraction has been identified with managerial accounting that can be confused with Controllership and this can influence the development of knowledge, since it is possible a management bias to restrict teaching contents. Finally, the results show that even teachers with identical academic backgrounds can assume different perspectives and that the dispersion of these perspectives makes the knowledge, although sometimes mixed with the managerial accounting and open to new knowledge in different areas of accounting. It is also perceived the need for Accounting to conduct the discursive formation to expand the possibilities of the future accounting professional. |