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This study aims to investigate, under the lens of the Structuration Theory, the impact the adoption of international\udaccounting standards has on the Controllership area of BM&F Bovespa New Market companies. A survey was\uddone in 118 companies listed on the BM&F Bovespa New Market, with a final sample of respondents from 36\udcompanies. A questionnaire based on Macintosh and Scapens (1990, 1991), Barrachina (2001), Giddens (2003),\udJunquilho (2003), and Busco (2009) was sent to controllers and/or people in Controllership who participated in\udthe international accounting standards adoption process. Factor analysis and canonical correlation were applied to\udthe data. The results show that the convergence process impacted Controllership structure and that action is\udreflected in the structure. New social rules and resources influenced the managers’ actions in the structure through\uddiscussion and the power of influence, legitimizing new norms and values. Action impacted the structure, showing\udthe duality of structure in interaction, as advocated by Giddens (1979, 1996, 2003). The conclusion is that the\udprocess of adopting international accounting standards impacted the organizational area of Controllership and\udcaused the production and reproduction of their social order

Impacto da Adoção das Normas Internacionais de Contabilidade na Área da Controladoria