Advanced Topics in Accounting

Name: Advanced Topics in Accounting
Code: GES12566D
Duration: 15 weeks/156 hours
Scientific Area: Management

Teaching languages: Portuguese
Languages of tutoring support: Portuguese, English
Regime de Frequência: Presencial

Sustainable Development Goals

Learning Goals

The overall objective of this course is to expand theoretical and research knowledge in the areas of financial and management accounting.
It is intended to provide students with conceptual references for assessing the quality of accounting information and the related regulations. It is also intended that students acquire research and judgment skills to undertake high quality scientific research.
During the course it is expected that students will be able to develop the following skills:
- Know the conceptual framework of accounting and its historical evolution;
- Critical understanding in relation to new developments in accounting;
- Research skills and aptitudes for application of methodologies;
- Critical analysis and judgment skills.


Issues on Financial Accounting
1. Conceptual framework
2. Financial accounting research
3. Emergent issues on financial accounting
Issues on Management Accounting
4. Conceptual framework
5. Management accounting research
6. Emergent issues in management accounting

Teaching Methods

Advanced Topics in Accounting is a tutorial course. The programmatic topics are presented and discussed with students in scheduled sessions. The Moodle e-learning platform is used for the delivery of materials to support classroom sessions and other supplementary material. Students must read the material selected and provided by teachers prior to classroom sessions for further discussion and elaboration.
The assessment consists of performing an individual work, which is presented and discussed at the end of the semester. The work is a review of the literature on a topic chosen by the student with the prior consent of the teachers. Execution job stages and periodic presentations are defined for the semester.