Delineamento da controladoria segundo a perspectiva da abordagem apreciativa : a experiência em uma instituição de ensino superior

Detalhes bibliográficos
Ano de defesa: 2018
Autor(a) principal: SOUZA, Givanildo Pereira de lattes
Orientador(a): OLIVEIRA, Rezilda Rodrigues
Banca de defesa: OLIVEIRA, Rezilda Rodrigues, CALLADO, Antônio André Cunha, REGIS, Helder Pontes
Tipo de documento: Dissertação
Tipo de acesso: Acesso aberto
Idioma: por
Instituição de defesa: Universidade Federal Rural de Pernambuco
Programa de Pós-Graduação: Programa de Pós-Graduação em Controladoria
Departamento: Departamento de Administração
País: Brasil
Palavras-chave em Português:
Área do conhecimento CNPq:
Link de acesso: http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/7535
Resumo: This dissertation aims to analyze how the Appreciative Inquiry can contribute to the process of innovation and change as a result of the implementation of a controller in the Faculty of Human and Social Sciences of Igarassu (FACIG). The benchmark is supported by the following themes: the teaching and higher education institutions in Brazil, Controllership and Appreciative Inquiry (IA), which allowed to base the construction of accounting knowledge as well as discover how to promote innovation and organizational change in an institution higher education. We used the 5-D model adopted by the appreciative approach methodology: (D-1 – Definition; D-2 – Discovery; D-3 – Dream; D-4 – Design and D-5 – Destiny) collection and analysis of the data performed simultaneously as recommended by the literature. This database integrates the qualitative, descriptive, interpretive, participatory and interventionist case study, in which the use of appreciative workshops and interviews, along with documentary research, validated together with the participants of the collaborative group, who became protagonists of this research . The appreciative cycle began with a research protocol (D-1) and the choice of an affirmative topic, with the application of the 5-D model, which advanced to D4 - Design / Planning. Thus, the focus has been from the discovery of what gives life to the organization to the elaboration of provocative propositions and the proper planning goals for the dream's concreteness. In this way, the construction of the vision of the future that will result in the implantation of a control in the FACIG, as symbol of the innovation and change in its organizational context. The results also point to the design of a successful controller, responsible for analyzing, generating and distributing strategic information, coordinating and contributing to the decision-making processes and the configuration of a new management model for the FACIG, whose informational process evaluation of teaching quality will be leveraged.