Research Areas and Lines of Research

Main Area

The program’s concentration area is Controllership. Controllership is understood as an organization’s area or function whose purpose is to identify, measure, evaluate, and communicate the information necessary for the planning, execution, and control of the actions of operational and strategic areas with the purpose of creating value for the firm. In sum, Controllership is understood to be responsible for aggregating and making available the information required for stakeholders’ decision-making process and for the establishment of the groundwork for the design, construction and maintenance of Accounting Information Systems (AIS) at the business firms.

Lines of Research

Financial Accounting

This research track covers the identification and measurement of accounting and financial information intended for external users of accounting information. He track’s fundamentals lie in Financial Accounting, and it addresses matters concerned with Regulation, Accounting Information Quality, and Valuation.   


Management Control

This research track aims to identify and measure accounting information as a means to leverage the use of information capable of optimizing resources and adding value to organizations. The track’s fundamentals lie in Management Accounting and it addresses matters concerned with Managerial Performance Measurement, Behavioral Accounting, and Controllership within the Institutional Environment.