A INFLUÊNCIA DA CONTROLADORIA NO PROCESSO DE ABERTURA DE CAPITAL: UM ESTUDO DE CASO EM UMA INSTITUIÇÃO DE ENSINO SUPERIOR

UERJ Mestrado em Ciencias Contabeis. Revista de Contabilidade (Print)

Borsato¹ 

关键词: Controller;    Going Public;    Education Institution.;   

DOI  :  

学科分类：社会科学、人文和艺术（综合）

来源: Universidade do Estado do Rio de Janeiro * Faculdade de Administracao e Financas

【 摘 要 】

The comptroller and administrative area assists in the management process through information support for decision-making, aims to ensure the effectiveness of the company through the control of operations and its planned results. This article aims to assess the effect of controlling the area, as a provider of informational support to business management in the process of opening the capital of a private highereducation institution "Anhanguera Educacional S / A". The methodology used was an exploratory, followed by a single case study and focus on holistic an analysis unit as a whole. For data collectionprocedures were employed non-standardized interview focused, as well as analysis of documents that related to the problem, the topic and related matters. The results obtained from research showed that the comptroller contributes to the process of going public by gathering, validating and disseminating information to support decision making by the leaders of the company, internally and externally to promote transparency of the company.Keywords: Controller; Going Public; Education Institution.

【 授权许可】

CC BY