Controllership in public Institution of higher education: Perception of their role in the managers perspective

Abstract

This paper aims to identify the perceptions of State University of Mato Grosso UNEMAT managers about the role of controllership to reach the institutional effectiveness. The research was conducted through a single case study, characterized as descriptive and involving quantitative and qualitative approach in analysis process. Data collection was conduct through a structured questionnaire with Likert scales of five points, applied personally by the researchers during the 4th quarter of 2011. For quantitative data analysis was used the average ranking of the scales. The UNEMAT managers respondents were grouped into the rectory managers and campuses coordinators. The main results show that: (a) there is recognition by the majority of managers that controllership contributes to the strengthening and development of the institution; (b) is necessary for everyone to know better the applicability of the controllership within the institution; (c) there are lack of physical infrastructure and human resources to most appropriate contribution by controllership; (d) the controllership needs to operate more profitably in aid of budgeting and forecasting scenarios. In general there is recognition that the controllership can still go a long way in their activities to best contribution to institution management.