International Management Accounting

The details
Essex Business School
Colchester Campus
Postgraduate: Level 7
Sunday 17 January 2021
Friday 26 March 2021
12 June 2020


Requisites for this module



Key module for

MSC N43112 International Accounting and Banking,
MSC N431PP International Accounting and Banking with Professional Placement,
MACCN440 Accounting and Finance,
MACCN441 Accounting and Finance (Including Placement Year),
MACCN442 Accounting and Finance (Including Year Abroad)

Module description

The module critically examines traditional management control systems in the context of different cultural, political, and socio-economic contexts. The module will also explore the current debate of privatisation and public sector reforms and their underlying assumptions implicating better accounting controls in privatised enterprises in less developed and emerging countries.

Module aims

The main aim of this module is to review and analyze changing management accounting control practices within public and private sector organizations in emerging and less developed countries in the context of environmental change, institutional and socio-economic factors. Also, the module aims to review and analyze various management accounting control theories and ground them in real life contexts.

Module learning outcomes

On successful completion of the module, students will be able to:
• be able to engage in critical debate in the examination of traditional management control theory in different cultural, political, and socio-economic contexts;

• be able to understand management control practices operating in enterprises located in emerging and less developed countries;

• be able to understand management controls in public sector and local governments;

• be able to understand the current debate of privatisation and public sector reforms and their underlying assumptions implicating better accounting controls in privatized enterprises in LDCs and emerging countries.

Module information

Skills for Your Professional Life (Transferable Skills)

The module aims to develop a variety of personal transferable skills by encouraging students to:
* Identify and distil key features and arguments covered in (research) texts, and presentations
* Communicate effectively orally and in writing, in presentations and essays
* Discriminate between relevant and irrelevant information for the purposes of doing and evaluating research lead projects
* Apply analytical skills and critical judgment as required to handle a wide range of management accounting control (research) problems
* Develop coherent and well-structured lines of argument supported by relevant analysis and concepts
* Participate in group discussions
* Work under pressure and meet deadlines.

Learning and teaching methods

This module is normally delivered through ten weekly two-hour sessions. Students are expected to take responsibility for their own learning and development. During the sessions, topics identified below will be discussed and often students will be encouraged to present material and/or lead a discussion. All students are expected to have prepared adequately for each session. Lecture slides will be distributed to students via email in advance to give guidance for further reading. The main purpose of making lecture slides available for students in advance is to encourage students to be prepared for the discussions in the sessions. Lecture notes will primarily come in the form of bullet points – you are advised to read the articles listed in the booklet in order to have clarification of the bullet points n Academic Year 2020-2021, the delivery is likely to be different and involve online learning.


This module does not appear to have a published bibliography.

Assessment items, weightings and deadlines

Coursework / exam Description Deadline Weighting
Coursework   2,000 word essay    40% 
Coursework   3,000 words essay    60% 

Overall assessment

Coursework Exam
100% 0%


Coursework Exam
100% 0%
Module supervisor and teaching staff
Prof Shahzad Uddin, email:
Professor Shahzad Uddin



External examiner

Dr Chandana Gnanapriya Alawattage
University of Aberdeen Business School
Available via Moodle
Of 20 hours, 20 (100%) hours available to students:
0 hours not recorded due to service coverage or fault;
0 hours not recorded due to opt-out by lecturer(s).


Further information
Essex Business School

* Please note: due to differing publication schedules, items marked with an asterisk (*) base their information upon the previous academic year.

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