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Management Accounting and Control

Code: 2MEAE07     Acronym: CCG

Classification Keyword
OFICIAL Management Studies

Instance: 2021/2022 - 2S Ícone do Moodle

Active? Yes
Course/CS Responsible: Master in Economics and Business Administration

Cycles of Study/Courses

Acronym No. of Students Study Plan Curricular Years Credits UCN Credits ECTS Contact hours Total Time
EAE 35 Official Syllabus after 2021-2022 1 - 6 42 162

Teaching Staff - Responsibilities

Teacher Responsibility
João Pedro Figueiredo Ferreira de Carvalho Oliveira

Teaching - Hours

Theoretical and practical : 3,00
Type Teacher Classes Hour
Theoretical and practical Totals 1 3,00
João Pedro Figueiredo Ferreira de Carvalho Oliveira 3,00
Mais informaçõesLast updated on 2022-02-11.

Fields changed: Components of Evaluation and Contact Hours

Teaching language



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



Introduction to management accounting and management control.

Costing systems. Activity-Based Costing (ABC), Activity-Based Management (ABM) and Time-Driven ABC (TD-ABC).

Target cost management and kaizen costing.

Performance measurement and management systems. Balanced Scorecard.

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

Sustainability and management accounting & control.

Mandatory literature

Burns, J., Quinn, M., Warren, E., Oliveira, J. ; Management Accounting, McGraw-Hill, 2013. ISBN: 9780077121617
Hartmann, F., Kraus, K., Nilsson, G., Anthony, R. & Govindarajan, V.; Management Control Systems - 2nd Edition, McGraw-Hill, 2021. ISBN: 9781526848314
Kaplan, R.S., & Cooper, R.; Cost and effect, Harvard Business School Press, 1998. ISBN: 0-87584-788-9
Lõning, H., Malleret, V., Méric, J., & Pesqueux, Y. ; Performance management and control, Dunod, 2016. ISBN: 978-2-10-074254-7
Merchant & Van der Stede ; Management control systems - 4th edition, Pearson Education, 2018. ISBN: 978-0-273-73761-2

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
Trabalho prático ou de projeto 50,00
Total: 100,00

Amount of time allocated to each course unit

Designation Time (hours)
Estudo autónomo 63,00
Frequência das aulas 39,00
Trabalho escrito 60,00
Total: 162,00

Eligibility for exams

All enrolled students can attend the exam.

Calculation formula of final grade

- Exam;
- 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%).

Classification improvement

According to regulations. The improvement of the classification will involve the overall, final classification obtained, through an exam.


In addition to the above formula for the calculation of the final classification, a bonus may be given, with a maximum of 1 mark, for a short presentation on a subject of the course, in one of several classes to be indicated (the operation is to be defined). The bonus may only allow the maximum classification (with the bonus) of 18 points.

Students with Worker-Student status and who cannot be present on the day of the group work presentation (last class of the semester) may participate by zoom session. If they are also unable to participate by zoom session, the written group work will be worth 50% (instead of 45%).

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