Management accounting The use of Artificial Intelligence is not recomended for two reasons. The first is because the tasks are so specific to the class taught that the answers through Artificial Intelligence do not come close to what is being sought. The result is usually a very low grade, if not zero. The second is whether the use of AI by the student can lead to academic fraud. In which case, if it gives rise to academic fraud by falsifying the results of the work required to accredit academic performance, the provisions of the Regulations of the Carlos III University of Madrid of partial development of Law 3/2022, of 24 will apply. February, university coexistence.

Key competences to acquire by students: 1) Learning development on the main topics of planning and management control. 2) Technical skills. 3) Solution and problems' detection skills.

Topic 1: Controller, Ethics and Control Topic 2: Types of Control (1) Topic 3: Types of Control (2) Topic 4: Performance Measures (1) Topic 5 Performance Measures (2) Topic 6: Responsibility Centers Topic 7: Transfer Pricing Topic 8: Balanced Scorecard Topic 9: Budgeting (Variances) Topic 10: Budgeting Evolution (ABB and other Tools)

Students, as future managers, will be trained in decision-making on accounting for top management. The methodology of teaching-learning as three components: 1) Learning development through magisterial lectures. 2) Technical skills development through exercises and cases solved by the student. 3) Solution and problems' detection skills through the resolution of cases by the Harvard methodology and complementary activities. 4) Tutorials: group and individual, to reinforce the learning (every week).