Management Control Tools

The curricular unit adopts a pedagogical approach based on active methodologies, promoting student engagement in the learning process
and continuous connection between theory and practice. This model fosters the development of theoretical and practical skills essential for
mastering management control instruments.
Theoretical-practical classes form the core of the pedagogical approach and combine:
TM1 – Structured theoretical exposition: The instructor introduces fundamental concepts of management control instruments, including the
Balanced Scorecard (BSC), Tableau de Bord (TBD), and performance evaluation systems.
TM2 – Discussion of scientific articles: Students are encouraged to critically analyze selected scientific articles outside of class, which are
then discussed in class to promote reflection and the sharing of perspectives.
TM3 – Case studies: Real or simulated cases are presented and resolved in groups, applying methodologies such as BSC and TBD.
TM4 – Analysis of a systematic review: Students engage with a systematic review of academic studies, learning to synthesize evidence and
apply it in practical contexts.
Additionally, the curricular unit employs technological tools, such as spreadsheets, to assist in constructing performance indicators and
implementing control systems. These practical activities reinforce the application of knowledge in professional contexts.
The teaching methodologies are aligned with the assessments:
Theoretical work: Develops critical analysis, bibliographic research, and evidence synthesis skills.
Practical work: Facilitates the practical application of methodologies in real or simulated scenarios.
Test (Exam): Evaluates the comprehension and integration of theoretical and practical concepts.
This student-centered pedagogical model promotes autonomy, teamwork, and the integration of academic learning with professional
practice, preparing students to address challenges in organizational contexts.

Learning objectives (LO):
LO1. Understand management control systems and their importance in assessing organisational performance.
LO2. Develop the Tableau de Bord, defining axes of progress, indicators and targets aligned with the strategy.
LO3. Implement the Balanced Scorecard (BSC), covering strategic mapping, targets and initiatives.
LO4. Build support tools such as spreadsheets to implement the TBD and the BSC.
LO5. Evaluate incentives and identify behavioural problems associated with control instruments.
Competences to be developed (C):
Theoretical-practical methodologies support these objectives, integrating theoretical exposition, case studies and discussion of scientific
articles. These practices promote theoretical understanding and the development of practical skills, such as critical analysis, application of
concepts and problem-solving in organisational contexts.

P1. Performance evaluation and control systems.
P2. Measurement and control systems in the context of sustainability
P3. Integrated performance evaluation systems.
P4. The Tableau de Board and its implementation
4.1 Fundamental concepts.
4.2 Selecting the axes of progress.
4.3 Determining intervention points.
4.4 Selecting objectives and indicators.
4.5 Structuring the TB.
P5. The Balanced Scorecard and its implementation.
5.1 Basic concepts
5.2 Preparing the implementation process
5.3 Building the strategy map.
5.4 Defining indicators.
5.5 Defining targets.
5.6 Identifying, aligning and selecting initiatives.
5.7. The first control meeting.
5.8. The organisation focused on strategy.
5.9 Building a spreadsheet to implement the BSC.
P6. Incentives based on control instruments.

NAO