Strategic Management Control Systems (SMCSY)

Área

AC Gestão > UC Doutoramentos

Activa nos planos curriculares

Accounting > Accounting > 2º Ciclo > Unidades Curriculares Obrigatórias > Strategic Management Control Systems

Nível

2º Ciclo (M)

Tipo

Estruturante

Regime

Semestral

Carga Horária

Aula Teórica (T): 0.0 h/semana

Aula TeoricoPrática (TP): 3.0 h/semana

Trabalho Autónomo: 129.0 h/semestre

Créditos ECTS: 6.0

Objectivos

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).

Programa

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%

Bibliografia

Principal