Sumários

Lecture 5 - Principles and Instruments of Management Control

26 Fevereiro 2026, 11:00 • André Ferreira Gomes

Controllability principle and fairness in performance evaluation

Remedies for uncontrollable factors: flexible budgets, relative performance, subjective adjustments, hedging

Tight vs loose management control systems and the tight–loose paradox

Management control instruments: steering, behavioral and communication tools

Budgets: purposes, common pitfalls and design choices

The evolving role of the controller: from bookkeeper to business partner

Case application: diagnosing controllability, tightness and missing instruments in NovaTech

Lecture 4 - Integrated Reporting & Management Control

24 Fevereiro 2026, 11:00 • André Ferreira Gomes

  • Limits of financial metrics and multidimensional performance

  • From shareholder value to stakeholder logic

  • Performance frameworks: BSC and Six Capitals

  • Strategy & measurement: lead vs lag indicators and cause-effect logic

  • Integrated Reporting, ESG and double materiality in management control

Lecture 3 - Part I - The Multidimensional Nature of Performance

12 Fevereiro 2026, 11:00 • André Ferreira Gomes

Multidimensional Performance

Limits of Financial Metrics
Short-term bias and inability to capture intangible value

Stakeholder Perspective
From shareholder value to broader stakeholder logic

Performance Frameworks
Jordan’s Four Perspectives
Balanced Scorecard (BSC)

Strategy & Measurement
Lead vs lag indicators
Strategy maps and cause-effect logic

Lecture 2 - Part I MBO and KPIs

10 Fevereiro 2026, 11:00 • André Ferreira Gomes

  • Management Control

    • Purpose of management control systems

    • Main control problems

  • Control Alternatives

    • Results, action, and personnel/cultural controls

  • Management by Objectives (MBO)

    • Objective cascading and alignment

    • MBO process

  • Performance Measurement

    • SMART objectives

    • KPIs and Business Intelligence support

Course Presentation

3 Fevereiro 2026, 11:00 • André Ferreira Gomes

Course Presentation
Learning Objectives
Syllabus Overview
Teaching Methodology
Assessment & Grading System
Bibliography and Resources
Q&A