A CONTROLADORIA NAS MELHORES UNIVERSIDADES FEDERAIS DO SUDESTE: REALIDADES CONSTATADAS

Authors

DOI:

https://doi.org/10.47179/abcustos.v20i1.764

Keywords:

Competencies. Controllers. Federal Universities.

Abstract

Controllership plays a crucial role in contemporary organizations, both in the public and private sectors. In Public Administration, it functions as a coordinating and controlling body, providing data and information to identify current and future obstacles that may compromise administrative efficiency and, consequently, accountability. This article aims to analyze the profile of professionals working in the controllership or internal control of the top-ranked Federal Universities in the Brazilian Southeast, regarding academic background, professional experience, and required competencies, following the criteria set by the Ministry of Education (MEC). The research revealed that, although controllership activities are carried out in the universities, there is no specific controllership department, and some activities are developed in the Internal Audit sector, for instance. The results indicated that the technical, social, and strategic competencies of professionals working in the internal control of universities A and B are used at different levels compared to many other organizations, with social competencies being often or very frequently used by the majority.

 

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Author Biographies

Sylvia Karoliny Silva de Santana, Universidade Federal Rural de Pernambuco (UFRPE)

Mestrado em andamento em Controladoria pela Universidade Federal Rural de Pernambuco – UFRPE

Link do Lattes: http://lattes.cnpq.br/3615527588873446

Tânia Nobre Gonçalves Ferreira Amorim, Universidade Federal Rural de Pernambuco (UFRPE)

Doutorado em Administração pela Universidade Federal da Paraíba –UFPB
Professora da Universidade Federal Rural de Pernambuco-UFRPE

Link do Lattes: http://lattes.cnpq.br/2951129655100886

Published

2025-07-03

How to Cite

Silva de Santana, S. K., & Nobre Gonçalves Ferreira Amorim, T. (2025). A CONTROLADORIA NAS MELHORES UNIVERSIDADES FEDERAIS DO SUDESTE: REALIDADES CONSTATADAS. ABCustos, 20(1), 52–76. https://doi.org/10.47179/abcustos.v20i1.764

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Section

Artigos e resenhas