Base Knowledge
The recommended basic knowledge will be all acquired along the academic path of the master’s student, with special focus on those of the project to be developed.
Teaching Methodologies
The student will always develop their work under the direction of their advisor and supervisor.
The supervisor is responsible for accompanying the master’s student in the different phases of the project’s work, namely, technical and scientific support for the planning and development of the project, recommending the deepening of the aspects that seem relevant and maintaining close contact with the organization’s supervisor.
Learning Results
The purpose of preparing the project work is based on an innovative approach, relevant to society and organizations, also responding more adequately to the demands of professional orders. Project work is predominantly oriented towards professional development, comprising surveying, questioning and collecting data, testing the project, writing and reviewing the work.
Program
Within the themes framed in the area of accounting and public management, each Master’s student will develop a project aimed at their professional development.
Project work can take the following modalities:
a) Case study: characterized by the identification of the problem, justification of the relevance of the analysis of the business situation presented, identification of the entity and characterization of the environment, presenting a critical analysis.
b) Preparation of a business plan and its control: characterized by the presentation of an innovative project with identification of strategic and operational aspects that allow its evaluation and implementation, as well as respective control measures.
c) Organizational project: characterized by the creation, development, adaptation or improvement of procedures and/or organizational processes of work in an organization in conjunction with its objectives.
Curricular Unit Teachers
Maria de Fátima Travassos CondeGrading Methods
Once the elaboration of the project work is concluded, the master's student must request the completion of public exams.
The jury is made up of three to five members, including the supervisor and the co-supervisor(s), if any. The members of the jury must be specialists in the field in which the project work, internship report or dissertation is inserted, appointed from among professors holding a doctoral degree and specialists of merit recognized as such by the CC, national or foreign.
The public discussion will last about 90 (ninety) minutes, where the master will make an oral presentation, synthesizing the content of the work carried out and highlighting its objectives, and main conclusions, with a maximum duration of 20 (twenty) minutes; and the remaining time must be distributed equally between the jury and the master's student.
Once the tests are completed, the jury meets for the assessment and deliberation of the grade to be awarded to the master's student.
The supervisor will be invited to attend the public tests.
Internship(s)
NAO
Bibliography
Carvalho, João Carvalho et al. (2017). Contabilidade Orçamental Pública de acordo com o SNC-AP. Áreas Editora.
Custódio, Célia; Viana, Carla (2019). SNC-AP Sistema de Normalização Contabilística para as Administrações Públicas – Visão prática do SNC-AP. Almedina.
Manual de implementação do SNC-AP, versão 2 – Junho 2017 (online).
Nunes, Alberto Velez et al. (2019). O Sistema de Normalização Contabilística: Administrações Contabilísticas: Teoria e Prática, 2.ª edição. Almedina.
Pereira, Paulo Trigo et al. (2016). Economia e Finanças Públicas, 5.ª Edição Escolar Editora.
Pinto, Ana Calado et al. (2013). Gestão Orçamental & Contabilidade Pública. ATF Edições.
Ribeiro, Pedro Soutelinho Correia (2016). SNC-AP Sistema de Normalização Contabilística para as Administrações Públicas. Vida Económica.
Rodrigues, Ana Maria (2019). SNC-AP: Sistema de Normalização Contabilística Administrações Públicas. Almedina.