Economy and governance: analysis of the formation of human capital in the shared model of controllership in Brazil

This article analyzes the formation of human capital in the model of shared service centers, based on a study in the Oil, Mining and Food sectors, considering the volume of courses and training offered by corporate universities for employees working in the areas of Finance and Controllership. The choice of economic agents and sectors was due to the size of the organizations and the complexity of the tax operations present in the activities in question, requiring a human capital with good training and constant updating, consequently better remunerated. The study included surveying and analyzing human capital training programs, in addition to interviews with professionals in the areas investigated, highlighting the People area of the investigated corporations. Research has shown that, in recent years, there has been an increase in investments in platforms, technologies and training of people to meet organizational, market and regulatory demands. In addition, corporate universities offered more courses and programs for professionals allocated to sharing services, compared to other business units, and the governance practices adopted by the tax administration contributed to this difference.