Management Accounting and Control

Code:

2MEAE07

Acronym:

CCG

Keywords
Classification	Keyword
OFICIAL	Management Studies

Instance: 2024/2025 - 2S

Active?	Yes
Responsible unit:	Management
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	47	Official Syllabus after 2021-2022	1	-	6	42	162

Teaching language

Portuguese

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

Introduction to management accounting and management control.

Cost - volume - profit analysis.

Decision making and relevant information.

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.

Beyond Budgeting. The Viable Map.

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 escrito	50,00
Total:	100,00

Amount of time allocated to each course unit

Designation	Time (hours)
Estudo autónomo	123,00
Frequência das aulas	39,00
Total:	162,00

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 7 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

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.

Classification improvement

According to regulations.

Observations

Students with Worker-Student status should, in principle, attend the class in person on the day of the group work presentation.

If they cannot attend in person, they may participate in the presentation by zoom session. If that is still not possible, the written group work will be worth 50% (instead of 45%).