Overview

This book is the result of a study carried out to structure a doctoral thesis defended at the NPGA of the UFBA Business School. The aim was to analyse the contribution of controllership to public governance, the foundation of democratic and participatory management. The basic aim of this study was to find out how the municipalities chosen for the research have been using the information produced by the controller's office in their governance processes. The aim was to achieve the following specific objectives: (1) To find out the main practices of the controllers in the organisations studied; (2) To research how a developed country uses the controllers in public management; (3) To compare the practices adopted with those recommended by scholars in the management and accounting areas; (4) To find out whether the controllers reflect real transparency in government practices. It can therefore be concluded that the workings of the comptroller's offices in municipalities are still in their infancy and that government leaders need to value the work of the comptroller's office more highly.