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.