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Júpiter - Sistema de Graduação

Faculdade de Economia, Administração, Contabilidade e Atuária

Contabilidade e Atuária

Disciplina: EAC0228 - Accounting Control System

Créditos Aula:	2
Créditos Trabalho:	2
Tipo:	Semestral

Objetivos

COURE OVERVIEW:
EAC0228 has been designed to develop your competencies in the area of Performance Management Systems. More broadly, this course has also been designed with the aim of preparing you for a career as a professional accountant.

LEARNING OBJECTIVES:
Performance management systems (PMSs) include performance evaluation and reward schemes used by organizations for motivating employees and achieving key objectives and goals. The specific objectives of this course are to prepare you to: (a) link strategic priorities to performance measurement, (b) measure and evaluate divisional, team and individual performance; and (c) contribute to the design of reward schemes.

Docente(s) Responsável(eis)

	Andson Braga de Aguiar
	Daniel Magalhães Mucci

Ementa

Resume Program
1. INTRODUCTION
2. THE ENVIRONMENT OF PMS
3. ORGANIZATIONAL PURPOSE AND STRATEGY
4. ORGANIZATIONAL ARCHITECTURE
5. ADDITIONAL TOPICS

Conteúdo Programático

Program
1 INTRODUCTION
1.1 Overview
1.2 Individual Behavior in Organizations

2 THE ENVIRONMENT OF PMS
2.1 External Environment
2.2 Internal Environment

3 ORGANIZATIONAL PURPOSE AND STRATEGY
3.1 Value Systems
3.2 Value Proposition
3.3 Key Performance Indicators
3.4 Balanced Scorecard (BSC)

4 ORGANIZATIONAL ARCHITECTURE
4.1 Decision Rights and Decentralization
4.2 Divisional Performance Evaluation
4.3 Incentive Compensation

5 ADDITIONAL TOPICS

Instrumentos e Critérios de Avaliação

	Método de Avaliação
	LEARNING APPROACH: The following approaches can be used in isolation or in conjunction: 1. Lecturers; 2. Reading and discussion of professional and scientific articles; 3. In-class discussion of case studies; 4. Individual assignments: problems, quizzes, exams; 5. Group assignments: problems, case studies, seminars, projects. DEVELOPED HABILITIES AND SKILLS: The teaching-learning approaches used are expected to develop in the students the capacity for critical analysis and teamwork in problem-solving and enhance their judgment skills for making financial decisions, both in the personal sphere and within different types of organizations, public and/or private. The learning approaches used in this course are expected to develop in the student: • Ability to learn and discriminate the use of concepts and techniques presented in the course. • Development of positive attitudes in the relationship with peers, knowing how to listen and understand the contributions of peers and being committed to the group. • Development of the ability to work in groups and critical analysis of the main concepts and techniques presented in the course.

	Critério de Avaliação
	CRITERIA The evaluation criteria are: a) The student will be considered approved in the course if he / she obtains a final average grade greater than or equal to 5.0 (five) and frequency equal to or greater than 70% (seventy percent). b) The student will be considered failing the course if he / she obtains a final average grade lower than 3.0 (three) and / or frequency below 70% (seventy percent).

	Norma de Recuperação
	REEVALUATION CRITERIA a) The student can make a reassessment exam in the course if he / she obtains a final average grade greater than or equal to 3.0 (three) and less than 5.0 (five) and frequency equal to or greater than 70%. b) The grade for approval with reassessment will be obtained through the simple arithmetic average of the final average + grade obtained in the reassessment, which must be equal to or greater than 5.0 (five).

Bibliografia

MAIN BIBLIOGRAPHY:
Brickley, J. A., C. W. Smith, and J. L. Zimmerman. Managerial economics and organizational architecture. 5th edition
DE AGUIAR, A. B.; MUCCI, D. M. Gestão de Desempenho: Análise, Comunicação e Implementação de Estratégias para Criação de Valor. 1ª ed. São Paulo, 2023.
Articles to be defined.

COMPLEMENTARY BIBLIOGRAPHY:
Zimmerman, J. L. (2011). Accounting For Decision Making and Control Seventh Edition. McGraw-Hill.
McWatters, C., & Zimmerman, J. L.; & Morse, D., 2008. Management Accounting: Analysis and Interpretation.
Garrison, N., Noreen, E. W., & Brewer, P. C. (2010). Managerial Accounting. Mc. Grow Hill.
Anthony, R. N., & Govindarajan, V. (2007). Management control systems.

Requisitos

Os Requisitos variam conforme o curso para o qual ela é oferecida.

Clique para consultar o oferecimento para EAC0228.