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Contabilidade & Controlo de Gestão

Contabilidade & Controlo de Gestão

Code	14996
Year	1
Semester	S1
ECTS Credits	6
Workload	OT(15H)/TP(30H)
Scientific area	Accounting
Entry requirements	None
Learning outcomes	This course aims to provide students with a broad understanding of the importance of management accounting and control in day-to-day organizations. It also aims to discuss the main developments in the area of management accounting and control. Thus, the student must be able to: Describe the theories and models that are taught in the course and apply them in case study settings Understand the role of accountants in organizations; Evaluate management control systems and management accounting practices Highlight the importance of management control as a value creation tool, as a tool for performance evaluation and strategic management Understand budget planning and control processes in organizations; Encourage the critical analysis of design solutions for management control systems
Syllabus	1. Objectives and Fundamentals of Management accounting and Control 2. The accountant’s role in the organization 3. Activity-Based Costing and Management (ABC/ABM) and Time-driven ABC (TD ABC) 4. Budgeting and Responsibility Accounting 5. Performance assessment and value creation 6. Linking Management Accounting to Organizational Strategy (BSC)
Main Bibliography	Jordan, H., Neves, J. e Rodrigues, J. (2021). O controlo de Gestão ao Serviço da Estratégia e dos Gestores, 11.ª Ed. Lisboa: Áreas Editora. Drury, C. (2018). Management and Cost Accounting, 10.ª Ed. Londres: Cengage Learning College. Macintosh, N. and Quattrone, P. (2011) Management Accounting and Control Systems – An Organizational and Sociological Approach. 2nd Ed. Hoboken, NJ: John Wiley & Sons. Kroon, N, Alves, M, and Martins, I. (2021) The Impacts of Emerging Technologies on Accountants’ Role and Skills: Connecting to Open Innovation—A Systematic Literature Review. Journal of Open Innovation: Technology, Market, and Complexity 7, no. 3: 163. Saraiva,HIB; Alves MCG (2015) The use of the Balanced Scorecard in Portugal: Evolution and effects on management changes in Portuguese large companies, Tékhne, 13 (2) 82-94.
Language	Portuguese. Tutorial support is available in English.