Sumários

Class 3

17 Abril 2026, 14:30 • Maria João Martins Ferreira Major

Continuation of case 1. The four stages of Kaplan. Criticisms to accounting systems of stage 1 and 2.

Class 2

15 Abril 2026, 14:30 • Maria João Martins Ferreira Major

Johnson & Kaplan perspective on the rise and fall of management accounting. Case 1.

Class 1

15 Abril 2026, 13:00 • Maria João Martins Ferreira Major

Presentation, syllabus, evalutaion system and bibliography.

Concept of value creation according to Porter & Kammer and Freeman. Challenges of the business environment to management accounting and management accountants.