APPROACHES TO CONTROLLERSHIP IN BOOKS PUBLISHED IN BRAZIL

The objective of the article is to identify approached to the theme Comptrollership in nationally published books, from the three perspective elaborated by Borinelli (2006). Exploratory research was carried out, with a qualitative approach, on national books that contain the term Comptrollership. In the National Foundation Library, 22 books were found that did meet the criteria defined, from which a research sample of seven books were chosen for their accessibility or convenience. The research results show that under the conceptual perspective, Comptrollership is not approached in the books researched. While organization unity is approached it is not done with much emphasis, but two books talk about it in specific chapters. The predominant approach in the books researched is procedural, as in all the books functions of Comptrollership are presented, thus as artifacts that can be used by it. It concluded, limiting itself to the books researched, that approaches to the theme of Comptrollership in national books is still incipient, mainly in conceptual aspects and seeing it as an organizational unit.