Strategic Management Control Systems (2 º Sem 2020/2021)

MAcc (Accounting)


1.Understand the importance of Management Control Systems (MCS) for shaping behaviors and decision making.
2.Develop the ability to design, implementation and use of different types of MCS, such as responsibility centers, internal transfer pricing, performance measurement systems and incentive systems.
3.Acknowledge the context in which MCS are used, identify key factors in that context ? size, strategy, structure, external environment and culture ? and promote a fit between context and MCS
4.Understand the challenges that multinational companies face regarding their MCS
5.Acknowledge the strategic risks and the internal pressures that boost them. Identify financial and non-financial measures that allow the follow-up of those risks.
6.Prepare the students for a research process such as that of a Master Final Work (MFW).