O controle de gestão e as competências do contador

by Romanowski, Luiz Roberto

The aims of the research were to analyze the theory of management control and to compare it with the opinion of the professionals of the area of Accounting Science. The study it is inserted in the line of research of the Program of Pós-Graduação Accounting Science of the Regional University of Blumenau. The methodology privileged the consultation to the field referential and carried through survey of accountants? opinions that act in management control. The interviews were carried through the researcher by the recording of the answers. After this, transcription of the answers and the text edition favoring better agreement of the gotten opinions were done. These texts had been synthesized and analyzed comparing the data with the theoretical referential. The results indicate that the field of management controldemands ample knowledge on enterprise administration, implica on the organization of the necessary accounting information for the definition of the planned parameters and carried through actions, and evaluates the enterprise performances measuring the related economic and financial activities to the management process. The definition of control procedures to facilitate the concretion of the considered objectives and the processes of the decision takingis basic in this area. The management control is basic to make possible the continuity of the businesses and or activities of the enterprise organization. In the carried through interviews itwas evidenced that the deriving knowledge of the professional experience is essential for the performance in this area in the companies