The PPGCONT is organized in an area of concentration (Controllership) structured into two lines of research namely:
- Financial Accounting; and
- Management accounting.
The line of research in Financial Accounting comprises investigations related to basic and emerging accounting issues in the field of corporate disclosure, judgment and decision-making in accounting and the role of accounting information for the capital market, addressing issues about the relevance of information accounting, quality of accounting information, earnings management, accounting instruments of disclosure and accoutanbility of the economic, social and environmental responsibility of institutions, accounting regulation, auditing, taxation, accounting applied to the issues of public entities and the third sector, as well as studies of educational topics related to the area of financial accounting.
In turn, the line of research in Management Accounting encompasses investigations on the preparation and communication of information relevant to the decision-making process and the encouragement and control within organizations, unfolding into studies involving cost accounting, decision-making accounting , business planning, strategic and operational management controls, management control systems, social and environmental management, cost management of the supply chain, economic and behavioral determinants of control systems, performance evaluation and feedback, in addition to research in the area of education.