SUBJECT DESCRIPTION

MODELO PED.013.02

P á g i n a | 1

Course Master’s in Management Academic year

Subject Management Control ECTS 5

Type of course Compulsory

Year 1 Semester 2nd Sem Student Workload:

Professor(s) Helena Saraiva Total 140 Contact 60

Area Coordinator

Rute Abreu

• Learning outcomes of the curricular unit:

The curricular unit aims to give students skills in the role played by the Performance and Management Control in the success of modern organizations in an environment of rapid change. Achieving these goals requires the analysis of the cyclical dynamics of the management highlighting the role of Information Systems for Management in decision-making, particularly in complex and decentralized organizations. In this context, it will be discussed current topics in the area of knowledge named Management Control. 1. PROGRAMME

1. Costing System Based on Activities (ABC - Activity Based Costing) and Management System Based on Activities (ABM - Activity Based Management)

2. Analysis Contributions by Segments

3. Internal Transfer Prices

4. Quality Management, Environmental JIT and Management Accounting

5. Strategic Management and Management Control

6. Cost Control and Performance Monitoring

7. Budgets and Analysis of Variances.

2. COHERENCE BETWEEN PROGRAMME AND OBJECTIVES

The purpose related to the achievement of skills under the role developed by the Performance and Management Control in the success of modern organizations in an environment of rapid change is linked to points 1-6 of the syllabus. The more specific goal within the Management Control, considered alone, is supported by paragraph 7 of the syllabus. 3. MAIN BIBLIOGRAPHY

Almeida, R.; Dias, A.; Albuquerque, F.; Carvalho, F. & Pinheiro, P. (2010). SNC Explicado (Revisto e actualizado). ATF - Edições Técnicas. Arnold, G. (2006). Corporate

Planned

SUBJECT DESCRIPTION

MODELO PED.013.02

P á g i n a | 2

financial management. Prentice Hall. Caiado, A. (2009). Contabilidade Analítica e de Gestão. Áreas Editora. Garrison, R. & Noreen, E. (2007). Contabilidade Gerencial. LTC – Livros Técnicos e Cientícos Ed. Gomes, J. & Pires, J. (2010). Sistema de Normalização Contabilístico: Teoria e Prática. Vida Económica. Hansen, D. & Mowen, M. (2001). Gestão de Custos – Contabilidade e Controle. Pioneira Thomson Learning. Horngren, C.; Foster, G. & Datar, S. (2005). Cost Accounting, a managerial emphasis. Prentice Hall International. Innes, J. & Mitchell, F. (2003). Custeio Baseado em Actividades – um guia prático. Monitor. Neves, J.; Jordan, H. & Rodrigues, J. (2008), O Controlo de Gestão – Ao serviço da Estratégia e dos Gestores. Áreas Ed. 4. TEACHING METHODOLOGIES (INCLUDING EVALUATION)

Theoretical and practical lectures with the use of audiovisual media; Case Studies; Seminar; Availability of multimedia contents in e-learning; tutorial guiding. Evaluation Methodologies: Continuous assessment - the student succeeds when the weight of three evaluation factors [two individual assignments (30% + 30%) + PowerPoint presentation and oral discussion of the assignment (30%) + participation in the seminar (10%)], is equal or over ten points, being released from the final exam. Final assessment - the student, who failed in continuous evaluation or hasn´t done it, is approved when the grade of the test is equal to or over 10 (ten) points.

5. COHERENCE BETWEEN TEACHING METHODOLOGIES AND OBJECTIVES - Theoretical and practical lectures with the use of audiovisual media and availability of multimedia contents in e-learning - for the presentation of the concepts and themes of the points 1-7 of the syllabus, with the purpose of obtaining skills within Performance and Management Control to contribute to the success of modern organizations in an environment of rapid change; - Case studies - under items 4, 5 and 6 of the syllabus in the analysis and implementation of models to understand the strategies and negotiating tactics and identification of different forms of conflicts of interest; - Supervision and tutorial seminar- related to the goals of the overall framework of CU. 6. ATTENDANCE

Not applicable

7. CONTACTS AND OFFICE HOURS Instructor: Helena Saraiva (helenasaraiva@ipg.pt), Telef: + 351 271 220 120 (Gab. 56) Area Coordinator: Rute Abreu (ra@ipg.pt), Telef: + 351 271 220 120 (Gab. 50)

SUBJECT DESCRIPTION

MODELO PED.013.02

P á g i n a | 3

Instructor

Area Coordinator

SUBJECT DESCRIPTION

MODELO PED.013.02

P á g i n a | 1

Course Master of Management: Accounting Academic year

Subject e-Accounting ECTS 5

Type of course Optional

Year 1º Semester 2º Student Workload:

Professor(s) Prof. Doutora Fátima David Total 140 Contacto 60

Area Coordinator Prof. Doutora Rute Abreu

1. LEARNING OBJECTIVES

Explain the effects that the Knowledge and Information Society have in the economic sphere, highlighting the need for information, particularly financial, in the business world on a global scale, as well as financial reporting, in close coordination with the New Information Technology and Communication.

2. PROGRAMME

1. Framework - The Age of the Knowledge and Information Society 2. The Need and Format of Financial Information 3. The Accountability 4. The Financial Digital or Electronic Reporting 5. Certification of Information and Digital Auditing 3. COHERENCE BETWEEN PROGRAMME AND OBJECTIVES

1. Framework - The Age of the Knowledge and Information Society (in order to frame the theme of the Knowledge Society and Information)

2. The Need and Format of Financial Information (with the aim to develop the student's critical ability at the level of need for information, particularly financial, in the business world on a global scale)

3. The Accountability (with the aim to develop the student's ability to share critical level of need for information, particularly in financial reporting)

4. The Financial Digital or Electronic Reporting (with the aim of expand student's knowledge and skills in the field of New Technologies of Information and Communication)

5. Certification of Information and the Digital Auditing (with the aim of expanding student's knowledge and skills in the certification of l information digital auditing, especially financial information) 4. MAIN BIBLIOGRAPHY

AECA (2002). Código de Buenas Práticas para la Divulgación de Información Financiera en Internet, Documentos AECA 1, Nuevas Tecnologías y Contabilidad.

Completed SD

SD

SUBJECT DESCRIPTION

MODELO PED.013.02

P á g i n a | 2

AECA (2004). Certificación y Auditoría de la Información Financiera, Documentos AECA 4, Nuevas Tecnologías y Contabilidad.

AECA (2007). Sistemas de Información Integrados (ERP), Documentos AECA 6, Nuevas Tecnologías y Contabilidad.

Almeida, B.J. (2005). Auditoria e Sociedade – Diferenças de Expectativas. Publisher Team.

Alter, S. (1999). Information Systems: A Management Perspective. 3rd Ed. Addison-Wesley.

Bonson Ponte, E. (2001). Los Estados Financieros en Internet. Ed.RA-MA.

Borges, A et al. (2009). Sistema de Normalização Contabilístico: Casos práticos. Áreas Ed.

Carmen de Pablos, J.J.; López-Hermoso, S. & Martín-Romo, S.M (2004). Informática y Comunicaciones en la Empresa. ESIC Ed.

Franco, H. (1999). A Contabilidade na Era da Globalização. Ed. Atlas.

Friedman, T.L. (2006). O Mundo é Plano – Uma história breve do século XXI. 4ª ed. Actual Ed.

O’Brien, J.A. (1999). Management Information Systems – Managing Information Technology in the Internetworked Enterpride, Irwin.

Rodrigues, J. (2019). Sistema de Normalização Contabilística Explicado. 7ª ed. Porto: Porto Editora.

5. TEACHING METHODOLOGIES (INCLUDING EVALUATION)

TEACHING METHODOLOGIES:

Lecture with audiovisual material and tools. Case studies. Seminar. Use of the e-learning platform as a component of distance education. Collaborative work tools. Periodical collaborative sessions.

EVALUATION METHODOLOGIES:

Continuous assessment: written test (30%); individual research work (60%); individual presentation of research work (10%).

1st Exam: written test (30%); individual research work (60%); individual presentation of research work (10%).

2nd Exam or Final assessment: those who failed or not having chosen the continuous assessment; will pass with a grade equal or higher than 10.

6. COHERENCE BETWEEN TEACHING METHODOLOGIES AND OBJECTIVES

Theoretical and practical lecture method: use of multimedia contents, audiovisual material and tools - gain knowledge in the accounting and taxation area through the learning process with the audiovisual material and tools.

Case studies: acquire knowledge and competence in key aspects of accounting and taxation theory, as well as in the field of dependence / independence between accounting and taxation, using case studies.

SUBJECT DESCRIPTION

MODELO PED.013.02

P á g i n a | 3

Seminar: gain knowledge in the accounting and taxation area through experiences from well-known people.

E-learning contents: on the e-Learning Blackboard there are the contents and exercises produced by the teacher.

Collaborative work tools: participate in an active way in the elaboration and discussion of new strategies; develop the critical competence in terms of in the field of dependence / independence between accounting and taxation.

Periodical collaborative sessions: reinforce the acting ability and solidify knowledge and competences to be able to have a good performance in the accounting and taxation area.

7. ATTENDANCE

Not applicable.

Date:

Signature: Signature:

____________________________ _______________________________

Prof. Doutora Maria de Fátima David Prof. Doutora Rute Abreu

(Professor Name) (Area Coordinator Name)

SUBJECT DESCRIPTION

MODELO PED.013.02

P á g i n a | 1

Course Master Management Academic year

Subject International Markets and Finance ECTS 5

Type of course Optional

Year 1º Semester 2nd Sem Student Workload:

Professor(s) PhD Maria Manuela Santos Natário

Prof. Francisco José Sanches Tomé

Total 140 Contact 60

Area Coordinator PhD Maria Manuela Santos Natário

1. LEARNING OBJECTIVES

It is intended that the students achieve knowledge and skills in key aspects of theory, evolution, functioning and organization of the international financial system. At the end of the semester, the student should be able to carry out investment business, financing, cover, arbitrage and speculation on the foreign exchange market. This seeks to provide a balanced theoretical and practical base in basic concepts related to the economic science and the problem under study, so that the student can develop portfolio management capabilities, evaluate the different investment alternatives and the level of performance achieved.

2. PROGRAMME

1. International financial system and the exchange rate Systems

1.1 Exchange-rate Systems

1.2 The Exchange Market

1.3 Determinants of exchange rates and their Theories

1.4 Derivatives market: futures and options

1.5 Model of Black & Scholes options

2. Financing of the economy: Financial Intermediation; Forms of financing and financial

intermediaries

2.1 The Portuguese financial system

2.1.1 Central Bank functions, operations and Synthetic Swings

2.1.2 The regulation of the capital market

2.2 Financial and investment Intermediaries

3. Evaluation of stocks

Planned SD

SUBJECT DESCRIPTION

MODELO PED.013.02

P á g i n a | 2

3.1 Graphical analysis and the fundamental analysis. Case Studies.

3.2 Stock assessment models

3.3 The performance assessment of managing financial stocks portfolios

3.4 The efficiency of capital markets

3. COHERENCE BETWEEN PROGRAMME AND OBJECTIVES

This curricular unit, through the syllabus developed, aims to contribute to the integral formation of

the student. It looks for transmiting theoretical knowledge, which is essential for the understanding

of the functioning and organization of the international financial system. Thus the trainees are

provided with practical skills which will be useful to take decisions relating to investment, financing

operations, cover, arbitrage and speculation in the currency market, listed in paragraphs 1 and 2. In

the end, the student should be able to autonomously manage portfolios of securities and to evaluate

the different investment alternatives and the level of performance achieved, in accordance with the

content set out in point 3.

4. MAIN BIBLIOGRAPHY

Afonso, A. et al. (2004). Introdução à Economia Financeira – Teoria e Exercícios. Editora escolar,

Lisboa.

Barata, J. (2005). Moeda e Mercados Financeiros. ISEG, Lisboa.

Brealey, R., Myers, S., & Allen, F. (2019). Principles of Corporate Finance (13th ed.). McGraw-Hill.

Eitman, D., Stonehill, A., & Michael,M (2015). Multinational Business Finance, 14th Edition, Pearson

Elton & Gruber (2003). Modern Portfolio Theory and Investment Analysis. Wiley.

Ferraz, A. (2002). Economia Monetária Internacional – Teoria e Prática. Escolar Editora, Lisboa.

Krugman, P., Obstfeld, M. & Melitz, M. (2011). International Economics. Theory & Policy. 9th Ed.

McGraw-Hill, Lisboa. Mendonça, A. et al. (2012). Portugal, a Europa e a Crise Económica e Financeira

Internacional (Económicas; 21). Almedina, Lisboa.

Pearson, Addison-Wesley, Boston. Mendonça, A. et al. (1998). Economia Financeira Internacional.

Pires, C. (2008). Mercados e Investimentos Financeiros. Escolar Editora.

Sharpe, A. & Bailey (2003). Investments, Prentice-Wall.

Silva, E., Mota, C., Queiros, M., & Pereira, A. (2016). Finanças e Gestão de Riscos Internacionais, 2ª

Edição, Vida Económica

Complementar:

Pinho et al. (2011). Risco Financeiro – Medida e Gestão. Ed. Sílabo, Lisboa.

SUBJECT DESCRIPTION

MODELO PED.013.02

P á g i n a | 3

5. TEACHING METHODOLOGIES (INCLUDING EVALUATION)

Teaching Methods: Lectures case studies and field work

.

Evaluation Methodologies: Continuous assessment - the student succeeds when the weight of two

evaluation factors [1st practical assignment (40%) + 2nd one (60%)], is equal to or over ten points ,

being released from the final exam. The assignment will be valued on a scale of 0 to 20, according to

the following criteria: presentation and discussion in class (20%); implementation of the proposed

content (30%); essay writing (20%); compliance of deadlines (20%); bibliographical research (10%).

Final assessment - the student, who failed in continuous evaluation or hasn´t done it, is approved

when the grade of the test is equal to or over 10 (ten) points.

6. COHERENCE BETWEEN TEACHING METHODOLOGIES AND OBJECTIVES

Lectures are used to present the contents clearly and concisely relating the theory with the financial

realities using case studies. And finally, students through readings and field work apply the

knowledge acquired in a real context.

7. ATTENDANCE

Not applied.

8. CONTACTS AND OFFICE HOURS

Name: PhD Maria Manuela Santos Natário

Email: m.natario@ipg.pt

Phone number 271220111 (line: 1262)

Office: 62 ESTG

Area Coordinator: PhD Maria Manuela Santos Natário

Name: Francisco José Sanches Tomé

Email: tome@ipg.pt

Phone number: +351271220120 ou +351271220165 (Extensão: 1248)

Office: 48

9. OTHERS

Date: ESTG, Guarda October 23, 2018

SUBJECT DESCRIPTION

MODELO PED.013.02

P á g i n a | 4

Signature:

Area Coordinator

Signature:

Professor(s) Name(s)