Advanced Management Accounting and Control

Teaching Methodologies

Expository teaching method complemented by individual, and group practical work carried out by the students with the aim of consolidating
knowledge.

Learning Results

O1 – Know the “state of the art” of Management Accounting and Management Control, in the current context of globalization and instability.
O2 – Acquire knowledge with a view to implementing information systems for decision-making in different types of organizations (private,
public, for-profit or non-profit).
O3 – Identify, describe and apply the most recent techniques and methods in the areas of Management Accounting and Management
Control.
O4 – Design and implement information systems for management, supported by the most recent developments in management accounting
and control.
O5 – Raise awareness of the challenges of sustainability in organizations and their impact on the area of accounting and management
control
O6 – Ability to independently investigate topics related to Accounting and Management Control.

Program

1. New developments in Management Accounting and Management Control
2. Current costing systems compared to traditional ones
3. Strategic management accounting
4. Accounting and management control in the public sector
5. Management Accounting and Control and Sustainability

Internship(s)

NAO

Bibliography

Cruz, I., Coimbra, C., Abrantes, L., Alves, M. C., & Quesado, P. (2023). Contabilidade de gestão avançada: gestão estratégica de custos e
avaliação do desempenho. Coimbra: Almedina.
Major, M. J., Vieira, R. (2018). Contabilidade e Controlo de Gestão – Teoria, Metodologia e Prática, 2ª ed.
Escolar Editora
Neves, J. C., Jordan, H., e Rodrigues, J. A. (2021). O Controlo de Gestão – Ao Serviço da Estratégia e dos
Gestores, Áreas
Simons, R., Davila, A, Kaplan, R, S, (2000). Performance Measurement and Control Systems for Implementing Strategy, text and cases,
NJ, Prentice Hall