Management Accounting and Control
Instance: 2021/2022 - 2S
Cycles of Study/Courses
Teaching Staff - Responsibilities
Teaching - Hours
|Theoretical and practical :
Last updated on 2022-02-11.
Fields changed: Components of Evaluation and Contact Hours
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.
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.
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.
Distributed evaluation with final exam
|Trabalho prático ou de projeto
Amount of time allocated to each course unit
|Frequência das aulas
Eligibility for exams
All enrolled students can attend the exam.
Calculation formula of final grade
- 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%).
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%).