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ISLA IPGT 22488

Accounting and Control

Management
  • ApresentaçãoPresentation
    Relevant topics about Managerial accounting in literature will be presented.
  • ProgramaProgramme
    Management accounting - state of the art; Fundamental cost accounting and management concepts ¿ a review; Performance measurement and management systems. The Balanced Scorecard; Advanced topics in budgeting and cost management behavior. Beyond Budgeting; Management accounting and sustainability; Activity Based Costing (ABC), Activity Based Management (ABM) and Time-Driven ABC (TD-ABC). Profitability analysis; Incentive Systems; Internal Transfer Prices ESG ans CSRD Directive.
  • ObjectivosObjectives
    Objectives of the course: Main Objective: To explore discussions and recent advances in management accounting research and practice. Secondary objectives: i) Understand the path of management accounting for sustainability ii) Analyze the factors that influence the design of management control systems; iii) Characterize the main models of measurement and control; and iv) Encourage critical analysis of management control system design solutions.     Skills to be developed: - Design and analyze critically organisation¿s costing systems in specific contexts; - Describe how performance measurement systems can promote sustainability; - Ability for a critical analysis of information systems design.
  • BibliografiaBibliography
    Burns, J., Quinn, M., Warren, E., Oliveira, J.; Management Accounting; ISBN: 9780077121617; Merchant Kenneth A.; Management control systems. ISBN: 9780273737612 Lõning Hélène 340; Performance management and control. ISBN: 9782100742547 Kaplan Robert S.; Cost and effect. ISBN: 0875847889 Pereira, S.; Controlo de gestão: Principais modelos. ISBN 9789725924051 Rodrigues, J., Jordan, H. e Neves, J. ; O controlo de gestão. ISBN 9789898058911 Papers de referência disponibilizados nas aulas.  
  • MetodologiaMethodology
    The topics will be presented using supporting slides, student presentations and discussions of the topics, as well as the showing of videos.
  • LínguaLanguage
    Português
  • TipoType
    Semestral
  • ECTS
    6
  • NaturezaNature
    Mandatory
  • EstágioInternship
    Não