A DISCIPLINA DE CONTROLADORIA E SUA INCLUSÃO NOS CURSOS DE CIÊNCIAS CONTÁBEIS

Resumo Este artigo tem como objetivo principal identificar na regiao sul do Brasil se as IES atendem a diretriz curricular nacional CNE/CES 10/04 - MEC, para os cursos de ciencias contabeis (bacharelado) no que diz respeito a inclusao da disciplina de controladoria em seu projeto pedagogico. O presente estudo se caracterizou numa pesquisa exploratoria quantitativa, cujos dados foram coletados mediante acesso no banco de dados no site do INEP e individualmente no site de todas as IES pesquisadas. Atraves das analises, pode-se verificar que dos 1.082 cursos de Ciencias Contabeis existentes no Brasil, 219 estao concentrados na regiao Sul. Das IES do sul, 195 delas disponibilizam no site a grade curricular do curso de Ciencias Contabeis, mediante isso foi possivel constatar que 156 IES atendem a resolucao. Ja com relacao a publicacao das ementas da disciplina de controladoria das 156 IES que possuem essa disciplina apenas 32 publicam a ementa. De um modo geral pode-se afirmar que a grande maioria das IES do sul do Brasil esta cumprindo a resolucao do MEC, com destaque para Santa Catarina, sendo o estado mais regular entre os pesquisados, com 100% de disponibilizacao de grades curriculares, tambem e o que menos descumpre a resolucao do MEC e o que mais publica as ementas atraves dos sites. Palavras-chave : Controladoria, ensino superior, ciencias contabeis. THE DISCIPLINE OF CONTROLLING AND ITS INCLUSION IN THE ACCOUNTING SCIENCE COURSES ABSTRACT The main purpose of this article is to identify whether or not, in the southern region of Brazil, the IES conform to the National Curricular Directives CNE/CES 10/04- MEC (Ministry of Education), for the bachelor courses in acounting sciences, regarding the inclusion of the discipline of controlling in its pedagogic project. This study was characterized by an exploratory quantitative research, the data having been collected through access to a databank on the INEP website and on the individual websites of all the researched IES. Through this analysis, it has been verified that out of the 1.082 courses in accounting science existing in Brazil, 219 are concentrated in the southern region. Out of all the southern IES, 195 publish the Curriculum Framework (“grade curricular”) of the course in accounting scienes on the website. Through this it was possible to verify that 156 IES conform to the resolution. As to the publication of the subject summaries (“ementas”) of the discipline of controlling, out of the 156 IES that offer this discipline, only 32 publish the subject summary. In general, in can be said that the large majority of the IES in the south of Brazil comply with the resolution of the MEC (Ministry of Education), highlighting Santa Catarina as being the federal state that most complies amongst the researched federal states, with 100% of publication of Curriculum Frameworks, it’s also the one who least deviates from the resolution of the MEC (Ministry of Education), and the one who most publishes the subject summaries through websites. Keywords: Controlling, higher education, accounting science