Short Bio
Dr. Sérgio Gomes is an Adjunct Assistant Professor for the Faculty of Business and Law (FBL), teaching accounting and finance-related modules for the bachelor's and master's degrees. He holds a Ph.D. in Business Administration from the Faculty of Business and Law at the University of Saint Joseph. His research centers on the Macau economy, with particular attention to the gaming-intensive tourism sector, its economic benefits, and other economic sectors. After earning his degree in business administration from the Instituto Superior de Gestão in Portugal, he obtained a Master's degree in Business Administration from the School of Business at the University of Saint Joseph. In his Master's dissertation, he conducted a valuation of a world-leading company in the development and operation of integrated resorts. In parallel with his academic path, he has accumulated over 16 years of experience in financial management and control across industries such as finance, oil, food and beverage, and education.
ORCID profile:
https://orcid.org/0000-0001-8134-2931
Publications
Gomes, S. R. S., Marques, J. A. L., & Reis, R. F. (2022). Intersectoral Linkages in Booming Sector Economies. 2022 13th International Conference on E-Business, Management and Economics, 225–232. https://doi.org/10.1145/3556089.3556111
Modules
Year 1 Bachelor
This course is designed to acquaint students with the process used to construct and understand the financial reports of organizations. The objective is to understand the decisions that must be made in the financial reporting process and to develop the ability to evaluate and use accounting data. Emphasis is placed on understanding the breadth of accounting measurement practices and on being able to make the adjustments necessary for careful analysis. The course highlights the linkages between accounting information and management planning, decision-making and control.
Accounting I - LBA242 / LBA201 / LBT404
Alternative Description:
This course is designed to acquaint students with the process used to construct and understand the financial reports of organizations. The objective is to understand the decisions that must be made in the financial reporting process and to develop the ability to evaluate and use accounting data. Emphasis is placed on understanding the breadth of accounting measurement practices and on being able to make the adjustments necessary for careful analysis. The course highlights the linkages between accounting information and management planning, decision-making and control. This course is an introduction to computers and related technologies, including basic computer concepts/terminology and hands-on experience in the use of spreadsheets, programming language and database applications. The role of Information Systems in organizations is also discussed. In addition, an introduction to the use of data communications and other automation systems, including the study of local and wide area networks, voice and electronic mail, video conferencing, and other automation tools are examined.
Alternative Description:
This course is an introduction to computers and related technologies, including basic computer concepts/terminology and hands-on experience in the use of spreadsheets, programing language and database applications. The role of Information Systems in organizations is also discussed. In addition, an introduction to the use of data communications and other automation systems, including the study of local and wide area networks, voice and electronic mail, video conferencing, and other automation tools are examined.Year 2 Bachelor
This course emphasizes the use of accounting data in internal management planning and control. It is concerned with accounting techniques that affect decisions about resource allocation and performance evaluation within a firm. The course covers the basic vocabulary and mechanics of cost accounting as well as the economic basis for managerial accounting techniques and the problems that should be anticipated in their use.
Alternative Description:
This course emphasizes the use of accounting data in internal management planning and control. It is concerned with accounting techniques that affect decisions about resource allocation and performance evaluation within a firm. The course covers the basic vocabulary and mechanics of cost accounting as well as the economic basis for managerial accounting techniques and the problems that should be anticipated in their use. This course studies the effects of time and uncertainty on decision-making. Topics include discounted cash flow valuation, stock and bond valuation, capital budgeting under certainty and uncertainty, asset pricing models and efficient markets.
Foundations of Finance - LBA213 / LBT406
Alternative Description:
This course studies the effects of time and uncertainty on decision-making. Topics include discounted cash flow valuation, stock and bond valuation, capital budgeting under certainty and uncertainty, asset pricing models and efficient markets. Year 4 Bachelor
This course will focus on how to raise money for an early stage, pre-revenue company from the entrepreneur's point of view. The first part of the course will focus on how to make the company an attractive investment and positioning the company so that the valuation is realistic. The second part of the course will focus on angel and venture capital and incubators - when, how, and how much capital to raise and the sources for the capital including the structure of angel groups, VC partnerships, and incubators. The content includes deep analysis of the sources of capital, their structure, process, demands and behavior.
Alternative Description:
This course will focus on how to raise money for an early stage, pre-revenue company from the entrepreneur's point of view. The first part of the course will focus on how to make the company an attractive investment and positioning the company so that the valuation is realistic. The second part of the course will focus on angel and venture capital and incubators - when, how, and how much capital to raise and the sources for the capital including the structure of angel groups, VC partnerships, and incubators. The content includes deep analysis of the sources of capital, their structure, process, demands and behavior.The central theme of this course is to learn how to navigate the financial decisions of a multinational firm or company that operates in a foreign economy. Attention is devoted to the specific topics of short-term cash management, transfer pricing, and long-term financial management, including capital budgeting and capital structure in an international market. Assessing stock market and international portfolio opportunities, and dealing with inconvertible or hyperinflationary currencies will be the third major theme of the course. Global Financial Management is designed to supplement a course of study in finance or international business.
Alternative Description:
The central theme of this course is to learn how to navigate the financial decisions of a multinational firm or company that operates in a foreign economy. Attention is devoted to the specific topics of short-term cash management, transfer pricing, and long-term financial management, including capital budgeting and capital structure in an international market. Assessing stock market and international portfolio opportunities, and dealing with inconvertible or hyperinflationary currencies will be the third major theme of the course. Global Financial Management is designed to supplement a course of study in finance or international business.Year 1 Master
This module provides a broad view of how accounting contributes to an organization. Students will gain (a) an understanding of the concepts and language of accounting so it can be used as an effective tool for communication, monitoring and resource allocation and (b) familiarity with how modern accounting and control theory is used in evaluating economic conditions and making organizational decisions.
The objective of this module is to study the major decision-making areas of managerial finance and some selected topics in financial theory. The course reviews the theory and empirical evidence related to the investment and financing policies of the firm and attempts to develop decision-making ability in these areas, including leasing, mergers and acquisitions, corporate reorganizations, financial planning and working capital management, and some other selected topics, including investment decision making under uncertainty, cost of capital, capital structure, pricing of selected financial instruments and corporate liabilities, and dividend policy.
