Práticas de controladoria adotadas no processo de gestão de instituições de ensino superior estabelecidas no estado de Santa Catarina

Abstract

This research aims to investigate the use of practices for controlling the Higher Education Institutions (IES) established in the state of Santa Catarina, to support the management process. The search was carried out through survey and is characterized as descriptive as to the objectives and predominantly quantitative regarding the problem approach. The study population, after some adjustments, consisted of 67 IES. An electronic questionnaire was prepared for them and made available on Internet. The sample is composed by IES that answered the questionnaire electronically. From the 67 questionnaires, 36 were sent back answered, representing a percentage of 53.7%. For analysis of the data were used, mainly, the descriptive statistics, cross tabulation and correlation coefficient. The practices investigated were: strategic planning, operational budget, charging on the achievement of the goals envisaged in the operational budget, Break-Even Point, cash flow, tax planning, Balanced Scorecard (BSC), non-financial i