Teaching Methodologies
The UC works with theoretical-practical classes, seeking to combine the expository dimension of the materials with the necessary practical illustration, where the teacher and students will present and discuss the resolution of several exemplary cases from real life.
The purpose of these works is threefold:
i) Develop the ability to solve real problems in public organizations;
ii) familiarization of the student body with the application of the "Case Method";
iii) enhance relationships with other UCs.
To speed up the understanding of the materials and make the exhibitions more attractive, different audiovisual media will be used whenever possible.
A notebook with practical cases, and some texts and specialized scientific articles of mandatory reading is available on the NONIO platform.
Learning Results
Goals:
The Curricular Unit of Management Control and Value Creation in Public Entities, attentive to the primordial and increasingly relevant role that Management Control has been playing in recent years in Public Entities, due to the greater complexity of management and the consequent need to improve its performance and obtain better results in line with the entity’s objectives.
aims to provide master’s students with the necessary knowledge to:
1 – Analyze the transposition of Management concepts and processes (Strategic, Tactical and Operational) originally conceived in the administration of private companies to the field of administration of public entities;
2 – Define the Mission, Vision, Values and Objectives of the Public Entity, taking into account public policies;
3 – Analyze the main principles that guide the activity of public management and its evaluation and control, the principles of effectiveness, efficiency and economy, effectiveness or impact, equity, responsibility (accountability).
4 – Identify the role, objectives, recipients and diversity of instruments of a management control system in public entities;
5 Analyse, design, develop and implement the instruments for the control and assessment of management in public entities, both in the strategic and intermediate/functional scope, as well as operational;
Skills:
After completing the Course, the student should be able to:
• Understand the strategic, intermediary/functional and operational planning process of organizations;
• Articulate, adapt and insert management control in the strategic, intermediate/functional and operational management process, with a view to creating value in public entities
• Distinguish the objectives and processes of “CONTROL” and “EVALUATION”;
• Know the control and evaluation instruments in public management, both at the strategic level and at the functional and operational level, Benchmarking, budget management and control, Tableau de Bord (public performance evaluation indicators) and BSC – Balanced Scorecard.
• Know how to identify the KEY CRITERIA THAT THE PUBLIC PERFORMANCE ASSESSMENT INDICATORS SHOULD COMPLY WITH
• Know PUBLIC BUDGET MANAGEMENT MODELS:
• the incremental budget for the year (by nature)
• performance/functional budgets
• the budget by programs/projects
• the activity-based budget
• the budget by responsibility centers (costs, results, investment).
• Know and know how to use the BSC – BALANCED SCORECARD as a strategic management control tool
• Have the ability to know how to diagnose the management control and evaluation systems existing in the organization, and draw the bases for designing, developing and implementing a management control and evaluation model suited to the needs of the public entity.
They must also be able to prepare a spreadsheet that will support the construction of the balanced scorecard (bsc) and the tableau de bord in public entities.
Program
1. Public Management versus Private Management; Evolution of public management, "Managerialism, New Public management"
2. Planning Levels and Instruments: Strategic, Intermediate/Functional and Operational.
3. Evaluation of public management: Concepts, principles and key criteria that must comply with performance evaluation indicators for the performance of good public management.
4. Public Management Control Instruments:
4.1 Pilot Technicians: Budget and Budget Control, Tableau de Bord, Balanced Scorecard; Benchmarking;
4.2 Organization of Behavior and Performance Assessment: Responsibility Centers;
4.3 Communication and Dialogue.
5. Design of management control systems.
Internship(s)
NAO
Bibliography
1. ANTHONY, Robert N., GOVINDARAJAN, Vijay – Management Control Systems, European Edition, McGraw-Hill, 2014
2. Daft, R., Management /New era of Management, 2005, 7ª Ed., Thompson/South-Western
3. KAPLAN, R. e NORTON, The Balanced Scorecard: translation strategy into action, Boston, Mass.: Havard Bussiness Scholl Press (FEP – 658.5-62), 1996
4. MERCHANT, KA E STEDE WAV – Management Control Systems, Ed. Prentice Hall, 2007)
5. MANAGEMENT CONTROL IN MODERN GOVERNMENT ADMINISTRATION: SOME COMPARATIVE PRACTICES;
6. NEVES, João C., JORDAN, H., RODRIGUES, José A. –10ª Ed., Áreas Editora, O Controlo de Gestão ao Serviços da Estratégias e dos Gestores, 2015
7. Nicolas Berland, Benjamin Dreveton. Management control system in public administration: beyond rational myths. Accounting Reform in the Public Sector: Mimicry, fad or Necessity, Réseau Cigar, p. 21-37, 2006.
8. WELSCH, GLENN A., HILTON, RONALD W.E GORDON, PAUL N, Budgeting, Profit Planning and Control, Ed. Prentice Hall, 5ª Edição. (1988)
9. SIMONS, R. – Perfomance measurement & control systems for implementing strategy, Text and Cases, Prentice Hall (FEP – 658.15-80), 2013
Artigos:
Jan van Helden & Christoph Reichard – Management control and public sector performance management, Baltic Journal of Management, 4 January 2019
10. SIGMA Papers No. 4 – Management Control in Modern Government Administration: Some Comparative Practices; OCDE 1996