Overall objectives:

1 - Students will be able to understand and discuss the role of Accounting and Management Control, as a strategic management tool to support decision-making.
2 - They will also be able to know and understand the main theories and paradigms used in Accounting and Management Control, as well as the main research lines and respective methodologies.

Syllabus:

1 - Theoretical Paradigms of Accounting Research.
2 - Institutional Theory in Accounting Research.
3 - Institutional Entrepreneurship, Institutional Logics and Critical Realism
4 - Research in Management Accounting
5 - Research in Financial Accounting: Three Seminal Contributions
6 - Qualitative Research in Accounting
7 - Quantitative Research in Accounting: Survey Research
8 - Research in Accounting History
9 - Corporate Social Responsibility
A.1 - Part I. Research in Accounting and Management Control
A.2 - Part II. Recent Developments in Social and Environmental Accounting and Management Control
10 - Non-financial report.

Literature/Sources:

Major, M. J., & Vieira, R. , 2017 , Contabilidade e Controlo de Gestão. Teoria, Metodologia e Prática. , Escolar Editora.
Bebbington, J., Larrinaga, C., O?Dwyer., Thomson, I. , 2021 , Routledge Handbook of environmental accounting , Taylor & Francis Ltd
Songini, L., Pistoni, A., Baret, P., Kunc, M.H. , 2020 , Non-Financial Disclosure and Integrated Reporting: Practices and Critical Issues , Emerald Publishing Limited.
Veltri, S. , 2021 , Mandatory non-financial risk-related disclosure: measurement problems and usefulness for investor , Springer Nature Switzerland AG

Assesssment methods and criteria:

Classification Type: Quantitativa (0-20)

Evaluation Methodology:
The teaching methodology is adapted to the organization of theoretical and theoretical practical classes, promoting a more effective involvement of the student in his own learning process. In addition to the usual theoretical exposition, there will be a discussion of ideas and articles, which may include the analysis of case studies, as well as presentation and discussion of individual and / or group work. The e-learning platform available at UMa (SiDoc and / or Moodle) will be used to provide students with the support material provided by the teacher. The evaluation will be defined each academic year, but will the preparation (30%), presentation (30%) and discussion (40%) of work(s).