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Management Accounting and Control

Code 14079
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
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 Edição. Lisboa: Áreas Editora.
Drury, C. (2018). Management and Cost Accounting, 10.ª Edição. Londres: Cengage Learning College.
Macintosh, N. and Quattrone, P. (2011) Management Accounting and Control Systems – An Organizational and Sociological Approach. 2nd Edition. Hoboken, NJ: John Wiley & Sons.
Pereira, S.; (2014) Controlo de gestão: principais modelos, Escolar Editora.
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.
Roque, A., Alves M. and Raposo, M. (2019) The Use of Management Accounting and Control Systems in the Internationalization Strategy: A Process Approach, IBIMA Business Review, Vol. 2019 (2019), Article ID 437064,
Teaching Methodologies and Assessment Criteria The classes of this course unit are theoretical and practical. As a rule, there is first a presentation of theoretical concepts followed by practical examples to illustrate its application in specific organizational contexts. Students are also involved in the different subjects through the preparation and presentation of a work and critical analysis of the work of other (s). During classes students are also involved in the discussion of the works presented to stimulate their critical analysis.
The evaluation of this course includes four aspects: 1) the accomplishment of a written group work (TG), 2) The presentation of the work (AT), 3) performing a critical analysis of a work of another group (AC) and 4) Exam (EG).
The final grade is obtained from the following formula: N = 0.40 TG + 0.10 AT + 0.20 AC + 0.30 EG.
Language Portuguese. Tutorial support is available in English.
Last updated on: 2021-10-18

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