Subject: Control Accounting and Management

Scientific Area:



40 Hours

Number of ECTS:




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.


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.


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).