Accounting and Management Control

Code:

2GE11

Acronym:

AMC

Keywords
Classification	Keyword
OFICIAL	Management Studies

Instance: 2013/2014 - 2S (of 10-02-2014 to 06-06-2014)

Active?	Yes
Responsible unit:	Management
Course/CS Responsible:	Master in Management

Cycles of Study/Courses

Acronym	No. of Students	Study Plan	Curricular Years	Credits UCN	Credits ECTS	Contact hours	Total Time
MIM	22	Bologna Official Syllabus	1	-	7,5	56	202,5

Teaching language

English

Objectives

This course will explore recent discussions and advances in management accounting and control research and practice. Particular attention will be devoted to topics related with cost behaviour and management, and with decision making at an operational and strategic level.

A brief reference will be made to various perspectives on the nature and consequences of management accounting and control in organisations and society.

Students will be encouraged to develop a critical approach about the course topics.

Learning outcomes and competences

Students may acquire and develop an updated and broad perspective on the research and practice in management accounting, enabling the use of that knowledge in future academic and professional assignments.

Working method

Presencial

Program

Evolution and current situation in management accounting: topics and debates
Revision of fundamental cost and management accounting concepts
Activity-Based Costing and Management (ABC / ABM) and Time-Driven ABC (TD-ABC)
Target costing; “kaizen” costing
Other advances topics on: cost behaviour and management; budgets
Management accounting and organisational strategy
Other perspectives on the nature and roles of management accounting.

Mandatory literature

Burns, J., Quinn, M., Warren, E., Oliveira, J.; Management Accounting, McGraw-Hill

Teaching methods and learning activities

Sessions will combine presentation and discussion of the module topics, of case studies and research papers.

Evaluation Type

Distributed evaluation with final exam

Assessment Components

Designation	Weight (%)
Exame	50,00
Participação presencial	0,00
Trabalho escrito	50,00
Total:	100,00

Calculation formula of final grade

- Exam;
or
- Global test (same as Exam) + assignment(s) about a given topic (weights: 50% + 50%)

If the student does not make the global test (in the first exam season), the grade of the assignment(s) may be considered alongside the grade of the re-sit season, using the same percentages of the first exam season.
In both seasons, when handing in the global test / exam, the student can state that he/she wishes not to use the assignment grades and therefore wishes to be evaluated only based on the exam.

Examinations or Special Assignments

See above