DESENVOLVIMENTO E CONSOLIDAÇÃO DA QUALIDADE DE INFORMAÇÃO ECONÔMICA E FINANCEIRA PARA O CAMPO DA CONTROLADORIA ESTRATÉGICA

Abstract

With elapsing of the years, Accounting Sciences’ basis suffered an increment in their needs, principally regarding obtaining information in a faster way. The precision and inclusion of these new indicators must supply the inherent needs so that it doesn t exceed the expectations of quantity and quality. Above all, the delay and/or absence of a model that maintains the Accounting in line with the future predictions, makes the health of this segment vulnerable, consequently it will influence strategic basis for decision taking. The constant changes, the globalized world, the increase of the competitiveness and mainly the appearance of a point of concern originated from economical-financial scandals, makes the expected information be endowed with a quality superior to the previously presented because the insecurity in the business world results in an increase of uncertainties, that in turn, will dissipate the interested investors. To administrate, develop, invest, and drive well the company’s businesses in a clear and objective way depends on an information basis that is sufficiently satisfactory to all customers involved, the interns and the external ones. Thus, after several exams and researches in the conditions of data obtaining, popularization of the economical-financial information and the proposal defined by the course of Master s degree in Manager Systems of the area of Total Quality of the Fluminense Federal University, is that rises the conception of setting up a model basing the knowledge of the areas of Total Quality and Accounting Sciences which be linked to the sustainability of the Development and Consolidation of the Economical and Financial Information Quality, for the Strategic Comptrollers Field