Teaching Methodologies
The following teaching-learning methodologies (TM) will be used:
– TM1 – Expository methodology in the main theoretical concepts and foundations, through the teaching of expository and participatory
classes using real case studies, and also based on seminars with invited experts who addressed current practices;
– TM2 – Active interrogative methodology in the resolution and discussion of practical cases, thus allowing students to better understand
management control’s challenges.
Learning Results
Learning Objectives (LO):
LO1. Identify and analyse the challenges of Management Control (MC) in private, public and third sector organisations.
LO2. Apply MC methodologies and tools.
LO3. Assess the impact of technologies, particularly Artificial Intelligence, on MC.
LO4. Discuss the implications of MC in areas such as the circular economy, internationalisation and functional areas.
Competences to be developed (C):
C1. Understand the specificities of different contexts, analysing the factors that influence control practices (LO1).
C2. Evaluate and select the most appropriate methodology for each CG problem (LO2).
C3. Understand and analyse the role of technological tools (LO3).
C4. Analyse the challenges associated with the circular economy, sustainable practices and internationalisation (LO4).
Program
P1. Introduction
1.1 Main challenges and trends in MC.
1.2 Ethics and MC.
P2. Contemporary Management Control Approaches
2.1 Lean Management.
2.2 Kaizen for continuous improvement.
2.3 6Sigma methodology.
2.4. sustainability and circular economy orientated MC.
P3. Management Control in Specific Contexts
3.1 Management control in the public sector in Portugal.
3.2 MC in Non-Governmental Organisations (NGOs).
3.3 MC and internationalisation.
P4. Technology and Innovation in Management Control
4.1 Artificial Intelligence and the MC.
4.2 Big Data and Business Intelligence to support decision-making.
P5. Management Control in Functional Areas
5.1 Management control in logistics and the supply chain.
5.2. MC in purchasing and strategic procurement.
5.3 MC in marketing.
5.4 MC in production and operations.
P6. Future challenges in management control
6.1 Dynamic markets and uncertain environments.
6.2 Organisational governance and management control.
Internship(s)
NAO
Bibliography
Principal:
Cruz, I; Coimbra, C; Abrantes, L.; Alves, M. & Quesado, P. (2023) Contabilidade de Gestão Avançada, Editora Almedina, Coimbra.
Datar S. M., & Rajan M.V. (2021), Horngren´s Cost Accounting: A Managerial Emphasis, 17ª Global Ed., Pearson Education.
Drury, C. (2021) Management and Cost Accounting, 11th Edition, South-Western / Cengage Learning.
Garrison, R., Noreen, E. & Brewer, P. (2021) Managerial Accounting, 17th Edition, McGraw-Hill.
Jordan, H., Neves, J. & Rodrigues, J. (2021). O controlo de Gestão ao Serviço da Estratégia e dos Gestores, 11.ª Ed. Lisboa: Áreas
Editora.
Complementar:
Atkinson, A. A., Kaplan, R. S., Matsumura, E. M. & Young, S. M. (2020) Management Accounting, 7th Edition, Cambridge Business.
Bhimani, A., Horngren, C.T., Datar, S.M. & Rajan, M. (2019) Management and Cost Accounting, 6th Edition, Pearson.
Lukka, K. & Wouters, M. (2022) Towards Interventionist Research with Theoretical Ambition, Management Accounting Research, 55,
100783.