Accounting and Management Control

Code:

2GE11

Acronym:

AMC

Keywords
Classification	Keyword
OFICIAL	Management Studies

Instance: 2020/2021 - 2S

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	49	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.

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

Learning outcomes and competences

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

Working method

Presencial

Program

Evolution and current situation in management accounting and control: topics and debates.

Revision of fundamental cost and management accounting concepts.

Performance measurement and management systems. The Balanced Scorecard.

Target costing; “kaizen” costing.

Other advanced topics on budgets and cost behaviour and management. Beyond Budgeting.

Management accounting and sustainability.

Activity-Based Costing and Management (ABC / ABM) and Time-Driven ABC (TD-ABC). Profitability analyses.

Mandatory literature

Burns, J., Quinn, M., Warren, E., Oliveira, J.; Management Accounting, McGraw-Hill
Merchant Kenneth A.; Management control systems. ISBN: 978-0-273-73761-2
Lõning Hélène 340; Performance management and control. ISBN: 978-2-10-074254-7
Kaplan Robert S.; Cost and effect. ISBN: 0-87584-788-9

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

Amount of time allocated to each course unit

Designation	Time (hours)
Estudo autónomo	83,50
Frequência das aulas	39,00
Trabalho escrito	80,00
Total:	202,50

Eligibility for exams

All enrolled students can attend the exam.

Calculation formula of final grade

- Exam;
or
- Global test (same as Exam) + group assignment (with presentation) about a given topic

Weights: global test - 50%; group assignment: 45%; presentation of group assignment - 5% 

The minimum grade for each of the components is 6 out of 20.

The grade of the group assignment and presentation will be considered alongside the grade of the re-sit season, using the same percentages of the first exam season.

In both seasons, when the assignment and presentation, together, have a lower classification than the test / exam, only the classification of the test / exam will be considered (100%).

Examinations or Special Assignments

See above