Management Accounting

Management Accounting knowledge base is recommended

Expository teaching method complemented with practical work carried out by students with the
objective of consolidating knowledge.

Main objectives:

• Know the “state of the art” of Management Accounting and Management Control, in the current context of globalization and instability.
• Provide knowledge with a view to implementing information systems for decision-making in different types of organizations (private, public, for-profit or non-profit).
• Raise awareness of ethical issues involved in the exercise of the profession of management accountant, as well as the actions surrounding the decisions of organizations.

Skills to develop:

• Know the latest techniques and developments in the areas of Management Accounting and Management Control.
• Design and implement management information systems, supporting the latest developments in management accounting and control.
• Became aware of the impact of organizational decisions on its surroundings.
• Ability to autonomously investigate topics related to Accounting and Management Control.

1. New developments in Management Accounting and Management Control
1.1. Research in Accounting and Management Control
1.2. Normative or Analytical Research
1.3. The Positivist Investigation
1.4. “Alternative” research

2. Current costing systems compared to traditional
2.1. Concepts
2.2. The cost-volume-result analysis
2.3. Costing systems and results vs valuation of inventories
2.4. Cost determination methods

3. Strategic management accounting
3.1. The role of Management Accounting in defining and implementing the Strategy
3.2. The Tableux de Bord
3.3. The Balanced Scorecard

4. Accounting and management control in the public sector
4.1. Characterization of the Public Sector
4.2. Budget Control
4.3. The history of management accounting in the different Sub-sectors under the POC-P
4.4. Management Accounting in the SNC-AP (NCP 27)

5. Ethics and deontology in management accounting
5.1. Concepts, codes and standards
5.2. Ethics and decision making
5.3. Ethical implications of accounting and management control

6. Accounting and Control and the Environment
6.1. Concepts
6.2. Accounting and Sustainability
6.3. Disclosure of environmental accounting information
6.3. Environmental management control systems

NAO

Fundamental:
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., 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

Complementary:
ANTHONY, R. N. (2003), Management Control Systems, 12th edition, New York, McGraw-Hill
DRURY, J. C. (2004). Management and Cost Accounting, 6th edition, London, International Thompson
Business Press
GARRISON, R. H., NOREEN, E. W., e BREWER, P. C. (2015). Managerial Accounting, 15th edition, New York,
McGraw-Hill
HORNGREN, C. T., BHIMANI, A., DATAR, S. M., FOSTER, G. (2002). Management and Cost
Accounting, 2nd Edition, Prentice Hall
KAPLAN, R. S., NORTON, D. P. (2006). Aligment – Using the Balanced Scorecard to Create Corporate
Synergies, Harvard Business School Press