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New Trends in Management Accounting

Code 13979
Year 1
Semester S2
ECTS Credits 7,5
Workload TP(30H)
Scientific area Management
Entry requirements none
Mode of delivery The classes of this course unit are theoretical and practical. As a general rule, there is first a presentation of theoretical concepts followed by analysis of articles to illustrate its application in specific organizational contexts. During class students are involved in the discussion of themes to stimulate the critical analysis of theoretical and practical implications.
Learning outcomes This course unit aims to:
Understand and differentiate the various theoretical approaches that allow to study and explain the role of accounting in organizations.
Discuss the arguments for and against the implementation of management accounting and control techniques.

At the end of the course the student should be able to characterize and define their ontological, epistemological and methodological positioning in a research project.
Student should also show their knowledge on the main accounting tools including ABC, BSC, VBM and ERP.
1 - Research in Management Accounting
a. Mainstream research in Management Accounting
b. Interpretive and Critical View of Management Accounting Research
c. Theories in accounting research
d. Main Research Topics

2- Management Accounting and Control tools:
a. Activities based Cost (ABC)
b. Balanced Scorecard (BSC)
c. From budgetary control to Value Based Management (VBM).
d. Integration of management control systems and ERP system (Enterprise Resource Planning).

Main Bibliography SMITH M., (2015) Research Methods in Accounting, third Edition, Sage, LA.
MACINTOSH N. e QUATTRONE P. (2010), Management Accounting and Control Systems – An Organizational and Sociological Approach, Wiley.
MAJOR M. e VIEIRA R. (org.) (2009), “Contabilidade e Controlo de Gestão – Teoria, Metodologia e Prática”, Escolar Editora.
RANKIN M., STANTON P., McGOWAN S., FERLAUTO K. & TILLING M., (2012) Contemporary issues in Accounting, John Wiley & Sons Australia, lda.
RYAN B., SCAPENS R.W. e THEOBALD M., (2002), Research Method and Methodology in Finance and Accounting, 2nd edition, Thomson.
MATTESSICH R., (1995), Critique of Accounting – Examination of the Foundations and Normative structure of an Applied Discipline, Quorum Books, London.
Teaching Methodologies and Assessment Criteria Teaching methodologies followed in this course unit allow the learning goals are achieved progressively, based on an analysis of a simpler situation for increasingly complex jobs. This learning strategy is also followed in respect of various tools of management control, being first presented and discussed tools simpler and, gradually, presented and discussed more complex tools.
Assessment critéria is composed by 3 individual works written and presented in the classroom, with a weighting of 15% (1º proof); 25% for the second proof and 60% for the third. The 3 works seek to highlight the accumulation of knowledge made by the student throughout the semester.
Language Portuguese. Tutorial support is available in English.
Last updated on: 2023-06-06

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