Research Areas and Lines of Research

Main Area

Controllership, Finance and Management Technologies are understood as an area composed of a set of interdisciplinary knowledge derived from Business Administration, Economics, Information Technology, Statistics and, mainly, Accounting Sciences. Several professional designations are formed within this area of ​​concentration, such as controller, financial executive, accountant, controllership manager, treasury managers, financial market professionals, insurance market professionals, accounting firm professionals, auditors, managers planning, among others.

The professional's mission is to optimize the decision-making process, ensuring adequate information to managers in search of managerial effectiveness and efficiency, ensuring the financial sustainability of the company. This financial sustainability is possible thanks to the administration of financial resources by the company's finance department, which deals with investment and financing decisions, as well as the main financial indicators and their implications for planning the company's future. Financial managers must approach financial decisions at several levels, which are based on investment, financing and dividend distribution.

Based on good reported information and correct decisions, the company will be able to be better evaluated by the market, considering its tax and regulatory restrictions.

Lines of Research


This line of action covers contemporary themes and problems in the area, discussing relevant issues experienced by organizations, which involve the use of different approaches to solving business problems, such as: management control system, performance indicators, variable remuneration, decision-making process, applied business intelligence, controllership's role as a business partner, decision making, business process management, cost reduction and optimization, business operations management, pricing, strategic analysis of segments, performance of processes and areas such as commercial, purchasing, human resources , among others; articulating organizational studies related to strategic vision and behavioral aspects, considering the effects of new technologies available in these environments. All areas of activity are covered, such as family businesses, start-ups, small and medium-sized companies, service companies such as auditing and consultancy, among others, national and multinational conglomerates and also hybrid organizations. The line uses different research methods in a mixed methods research approach, with emphasis on interventionist research and experiments, in addition to qualitative and quantitative approaches. Academic and technical-technological production are the products of this line that seeks to modify reality and improve the performance of organizations, professions and society.


Finance, Accounting and Governance

The objective of the Line of Action in Finance, Accounting and Governance is to train professionals in the development of theoretical and innovative knowledge for practical application in solving problems and searching for opportunities regarding aspects of finance, accounting, tax and governance regulation in entities from the most diverse sectors. The topics covered in this line cover questions about investment and financing decisions in companies; investigation into the incentive for companies to disclose financial, non-financial and ESG information, in addition to their relationship with the behavior of investors and creditors; company valuation methods; behavioral aspects in finance; problems related to the application and discussion of accounting standards; strategic tax management; corporate governance and compliance; Fusions and acquisitions; asset pricing; artificial intelligence applied to finance; proposal to create and change accounting and tax standards and regulatory frameworks. The methods used include interventionist research and quantitative and qualitative empirical research. The products include academic and technical production to collaborate not only with companies, but also with national and international regulatory bodies and bodies that propose laws and standards.


Management Technologies

The Management Technologies (TEG) line of action aims to enable professional executives to develop innovative intellectual knowledge of a scientific-practical nature through the use of technology and its applications (applied technology) to address the contemporary challenges of organizations in the search for superior performance and long-term financial sustainability.

The understanding is that technology is ubiquitous, transversal, inseparable and present in business models, organizational structures and processes, operational decisions and strategies and in different macro business processes through infrastructure, transactions, information generation and strategic transformation disruptive of the organization, and therefore, executives need to master, in addition to business content (Controlling, Finance, Sustainability, Risks, Governance, Taxes), the broad role of applying technology in management.

TEG is supported by the initiatives of the research group registered with the CNPQ called “Technology & Analytics in Management, Accounting, and Finance” (TAMAF), through the investigation of the following themes: Management and Accounting Information Systems (MAIS), Data Science & Analytics, Data Literacy & Storytelling, Data-Driven Culture, Business Analytics, Decision Analytics, Data-Driven Decision Making, Machine Learning, Artificial Intelligence, Emerging Technologies, IT Governance Capabilities, Information Systems Strategies, Digital Business Transformation, IT-Business Value, Organizational Performance, Management Control and Sustainability, Supply Chain Management, IT Dynamic Capabilities, Disruptive Innovation, Technology & Innovation Diffusion, Cybersecurity, among other topics.