Profile of the articles on controllership published in national accounting journals

Abstract

This research aims at identifying and analyzing the profile of the articles on Controllership published in Accounting journals which use the SEER. Descriptive and qualitative literature researches were used. Data collection was developed from the analysis of articles published in national accounting journals with CAPES stratum that use the Eletronic Publishing Journal System (SEER). The requirement used to select the article was that it had to contain the word 'Controllership' in the title, abstract or keywords. The results revealed that 49 articles related to controllership were found among the 1,665 articles reviewed and the Accounting & Finance Magazine was the one that had published more issues on this topic. It was also noticed the prevalence of articles with qualitative nature, with Brazilian references and presented as main themes: Organizational Management and Research in Accounting as Functions of Controllership and Information Systems and Cost Management. It was concluded that there was a predominance of male authors teachers with a Master degree, linked to private institutions in the southern region of the country and the University of São Paulo (USP), followed by the Regional University of Blumenau (FURB) were institutions with the largest number of authors with articles published on the theme.