LIMA, A. P.; LIMA, Aline Pereira de.
Résumé:
This paper aimed to investigate what has been published about the Controlling in the Congresso USPde Controladoria e Contabilidade, during the period from2004 to 2010. It is a bibliographic, documentary, and descriptive research and a quantitative study of bibliometrics data. The research result by the bibliometrics analysis shows that 64% of the articles published in the USP Controlling and Accounting Congress addressed the conceptual part defining the mission, functions, and concepts of the Controlling and the Comptroller. While 36% of the articles sought to identify the role and operation of the Controlling and Controller for a range of companies, sectors, as well as in the management process and the decision making. It concludes that although the Comptroller importance as a support tool to managers in the organizations, it is clear that there was no significant quantitative changes on the theme, that is why there is only twenty articles publication during the period from 2004 to 2010related to the total offive hundred and thirteen articles of the other themes of the congress, besides one hundred sixty- five articles of the subject area on Controlling and General Accounting, therefore noticing the small volume of publications on Controlling in the event.