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Júpiter - Sistema de Gestão Acadêmica da Pró-Reitoria de Graduação


Faculdade de Economia, Administração, Contabilidade e Atuária
 
Contabilidade e Atuária
 
Disciplina: EAC0228 - Accounting Control System

Créditos Aula: 2
Créditos Trabalho: 2
Carga Horária Total: 90 h
Tipo: Semestral
Ativação: 01/01/2022 Desativação:

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)
3767752 - Andson Braga de Aguiar
8091887 - Daniel Magalhães Mucci
 
Programa Resumido
Resume Program 1. INTRODUCTION 2. THE ENVIRONMENT OF PMS 3. ORGANIZATIONAL PURPOSE AND STRATEGY 4. ORGANIZATIONAL ARCHITECTURE 5. ADDITIONAL TOPICS
 
Programa
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 4 ORGANIZATIONAL ARCHITECTURE 4.1 Decision Rights and Decentralization 4.2 Divisional Performance Evaluation 4.3 Incentive Compensation 5 ADDITIONAL TOPICS
 
Avaliação
     
Método
METHODOLOGY 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: Espera-se que os métodos de ensino-aprendizagem utilizados desenvolvam no aluno capacidade de análise crítica e trabalho em equipe para resolução de problemas, e aprimore suas habilidades de julgamento para a tomada de decisões financeiras, tanto no âmbito pessoal, quanto no âmbito de diferentes tipos de organizações, públicas e/ou privadas. 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
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 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.
 

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