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MAcc  >  Accounting  >  Currículo  >  Strategic Management Control Systems

Master in Accounting

Plano Curricular Accounting

Strategic Management Control Systems (SMCSY)

UC Competência

Strategic Management Control Systems(Gestão)

UC Execução

Strategic Management Control Systems (2020/2021 - Semestre 2)


Grupo: Accounting > 2º Ciclo > Unidades Curriculares Obrigatórias

Período: 1 Ano, 2 Semestre


6.0 (para cálculo da média)


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).


1.Introduction to MCS according to the Levers of Control framework
2.Research in MCS
3.Responsibility Centers
4.Internal Transfer Pricing
5.Performance Evaluation of Responsibility Centers
6.Performance Measurement Systems.
7.Incentive Systems.
8.MCS and contextual factors.
9.MCS in multinational companies.
10.Strategic Risk Management.

Metodologia de avaliação

The evaluation method values the effort developed along the semester as well as the final knowledge acquired:
Business Cases (group) 30%
Class Participation (individual) 10%
Research Pitch (individual) 10%
Exam (individual), minimum grade 7.5 out of 20 50%



Management Control Systems

Anthony, R. e V. Govidarajan


12a edição, McGraw-Hill, International Edition

Performance Measurement & Control Systems for Implementing Strategy

Simons, R.


1a edição, Prentice Hall, New Jersey, USA.

Methodological fit in management field research

Edmondson, A. C., and McManus, S. E.


Academy of Management Review, 32(4), 1246-1264.

Having Trouble with Your Strategy? Then Map It.

Kaplan, Robert S., and David P. Norton


HBR00509. Harvard Business Review 78, no. 5 (September - October 2000): 167-176.

Using the Balanced Scorecard as a Strategic Management System

Kaplan, Robert S., and David Norton


Harvard Business Review 74, no. 1 (January-February 1996): 75-85. (Reprint #96107.)

The Balanced Scorecard: Measures that Drive Performance

Kaplan, Robert S., and David Norton


Harvard Business Review 70, no. 1 (January-February 1992): 71-79. (Reprint #92105.)

The contingency theory of management accounting and control: 1980?2014

Otley, D.


Management Accounting Research, 31, 45-62.


Não existem referências bibliográficas secundárias.