BE154-7-SP-CO:
International Management Accounting

The details
2024/25
Essex Business School
Colchester Campus
Spring
Postgraduate: Level 7
Current
Monday 13 January 2025
Friday 21 March 2025
20
20 June 2023

 

Requisites for this module
(none)
(none)
(none)
(none)

 

(none)

Key module for

MSC N43112 International Accounting and Banking,
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 aims of this module are:



  • 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.

  • To review and analyze various management accounting control theories and ground them in real life contexts.

Module learning outcomes

By the end of this module, students will be expected to be able to:



  1. Engage in critical debate in the examination of traditional management control theory in different cultural, political, and socio-economic contexts.

  2. Understand management control practices operating in enterprises located in emerging and less developed countries.

  3. Understand management controls in public sector and local governments.

  4. 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. 


Skills for Your Professional Life (Transferable Skills)


The module aims to develop a variety of personal transferable skills by encouraging students to:



  1. Identify and distill key features and arguments covered in (research) texts, and presentations.

  2. Communicate effectively orally and in writing, in presentations and essays.

  3. Discriminate between relevant and irrelevant information for the purposes of doing and evaluating research lead projects.

  4. Apply analytical skills and critical judgment as required to handle a wide range of management accounting control (research) problems.

  5. Develop coherent and well-structured lines of argument supported by relevant analysis and concepts.

  6. Participate in group discussions.

  7. Work under pressure and meet deadlines.

Module information

No additional information available.

Learning and teaching methods

This module will be delivered via:

  • One 2-hour session per week.

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

Bibliography

The above list is indicative of the essential reading for the course.
The library makes provision for all reading list items, with digital provision where possible, and these resources are shared between students.
Further reading can be obtained from this module's reading list.

Assessment items, weightings and deadlines

Coursework / exam Description Deadline Coursework weighting
Coursework   2,000 word essay  05/03/2025  40% 
Coursework   3,000 words essay  24/04/2025  60% 

Exam format definitions

  • Remote, open book: Your exam will take place remotely via an online learning platform. You may refer to any physical or electronic materials during the exam.
  • In-person, open book: Your exam will take place on campus under invigilation. You may refer to any physical materials such as paper study notes or a textbook during the exam. Electronic devices may not be used in the exam.
  • In-person, open book (restricted): The exam will take place on campus under invigilation. You may refer only to specific physical materials such as a named textbook during the exam. Permitted materials will be specified by your department. Electronic devices may not be used in the exam.
  • In-person, closed book: The exam will take place on campus under invigilation. You may not refer to any physical materials or electronic devices during the exam. There may be times when a paper dictionary, for example, may be permitted in an otherwise closed book exam. Any exceptions will be specified by your department.

Your department will provide further guidance before your exams.

Overall assessment

Coursework Exam
100% 0%

Reassessment

Coursework Exam
100% 0%
Module supervisor and teaching staff
Prof Shahzad Uddin, email: snuddin@essex.ac.uk.
Professor Shahzad Uddin & Dr Anne Steinhoff
ebspgtad@essex.ac.uk

 

Availability
Yes
No
No

External examiner

No external examiner information available for this module.
Resources
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

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