A influência da controladoria no processo de abertura de capital: um estudo de caso em uma instituição de ensino superior
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Data
2010-12
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Resumo
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 higher
education 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 collection
procedures 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.
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Palavras-chave
Controladoria, Instituição de ensino, Abertura de capital, Controller, Going public, Education institutio
Citação
BORSATO, Jaluza Maria Lima Silva; PIMENTA, Paula Pimenta; LEMES, Sirlei. A influência da controladoria no processo de abertura de capital: um estudo de caso em uma instituição de ensino superior. Revista de Contabilidade do Mestrado em Ciências Contábeis, Rio de Janeiro, v. 15, n. 3, p. 51-65, set./dez. 2010.