Abilities and competences of the controller: a study with students who are attending postgraduation courses with emphasis in controlling

Abstract

The main objective of this study was to identify which abilities and competences are developed in post-graduation (sense) courses with emphasis in controlling, which are related to the profile contemplated in the literature for the professional controller. The research is based on theoretical studies developed by Baruch and Peiperl (2000), Baruch and Lemming (2001) and Baruch et al (2003), about the skills and abilities developed from graduate courses (Master of Business Administration - MBA). As the specific skills of the controller, the research was based on studies conducted by Kester (1928), Moseley and Henning (1970), Martin (2002), Anthony; Govindarajan (2002); Horngren; Sundem and Stratton (2004). The research is characterized as exploratory and quantitative. The data were collected through a structured questionnaire applied for students of post-graduation courses in the city of João Pessoa/PB. The study indicates which competences were perceived as better developed, among which are: financial skills, economic evaluation, abilities related to accounting and strategic planning. The results contribute to strengthen the thought that a post-graduation course can add value to graduates, making them more prepared for the market demand.