BE154-7-SP-CO:
International Management Accounting
2023/24
Essex Business School
Colchester Campus
Spring
Postgraduate: Level 7
Current
Monday 15 January 2024
Friday 22 March 2024
20
20 June 2023
Requisites for this module
(none)
(none)
(none)
(none)
(none)
MSC N43112 International Accounting and Banking,
MACCN440 Accounting and Finance,
MACCN441 Accounting and Finance (Including Placement Year),
MACCN442 Accounting and Finance (Including Year Abroad)
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.
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.
By the end of this module, students will be expected to be able to:
- Engage in critical debate in the examination of traditional management control theory in different cultural, political, and socio-economic contexts.
- Understand management control practices operating in enterprises located in emerging and less developed countries.
- Understand management controls in public sector and local governments.
- 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:
- Identify and distill 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.
No additional information available.
This module will be delivered via:
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
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Carr, C. and Tomkins, C. (1998) ‘Context, culture and the role of the finance function in strategic decisions. A comparative analysis of Britain, Germany, the U.S.A. and Japan’,
Management Accounting Research, 9(2), pp. 213–239. Available at:
https://www.sciencedirect.com/science/article/pii/S1044500598900750.
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Carr, C. and Tomkins, C. (1996) ‘Strategic investment decisions: the importance of SCM. A comparative analysis of 51 case studies in U.K., U.S. and German companies’,
Management Accounting Research, 7(2), pp. 199–217. Available at:
https://www-sciencedirect-com.uniessexlib.idm.oclc.org/science/article/pii/S1044500596900128.
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Roberts, H. (2007) ‘Knowledge Resources and Management Accounting’, in
Issues in Management Accounting. 3rd ed. Harlow: Prentice Hall, pp. 317–332. Available at:
https://ebookcentral.proquest.com/lib/universityofessex-ebooks/detail.action?docID=5186236.
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Ewert, R. and Wagenhofer, A. (2006) ‘Management Accounting Theory and Practice in German-Speaking Countries’, in
Handbooks of Management Accounting Research. Elsevier, pp. 1035–1069. Available at:
https://linkinghub.elsevier.com/retrieve/pii/S1751324306020219.
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Okano, H. and Suzuki, T. (2006) ‘A History of Japanese Management Accounting’, in
Handbooks of Management Accounting Research. Elsevier, pp. 1119–1137. Available at:
https://linkinghub.elsevier.com/retrieve/pii/S1751324306020244.
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Näsi, S. and Rohde, C. (2006) ‘Development of Cost and Management Accounting Ideas in the Nordic Countries’, in
Handbooks of Management Accounting Research. Elsevier, pp. 1091–1118. Available at:
https://linkinghub.elsevier.com/retrieve/pii/S1751324306020232.
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Fleischman, R. and Tyson, T. (2006) ‘The History of Management Accounting in the U.S.’, in
Handbooks of Management Accounting Research. Elsevier, pp. 1071–1089. Available at:
https://linkinghub.elsevier.com/retrieve/pii/S1751324306020220.
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Boyns, T. and Edwards, J.R. (2006) ‘The Development of Cost and Management Accounting in Britain’, in
Handbooks of Management Accounting Research. Elsevier, pp. 969–1034. Available at:
https://linkinghub.elsevier.com/retrieve/pii/S1751324306020207.
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Carmona, S. (2006) ‘The History of Management Accounting in France, Italy, Portugal, and Spain’, in
Handbooks of Management Accounting Research. Elsevier, pp. 905–922. Available at:
https://www.sciencedirect.com/science/article/pii/S1751324306020189.
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Kallapur, S. and Krishnan, R. (2009) ‘Management Accounting in India’, in
Handbook of Management Accounting Research. Elsevier, pp. 1399–1410. Available at:
https://linkinghub.elsevier.com/retrieve/pii/S1751324307030118.
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Chow, C.W., Duh, R.-R. and Xiao, J.Z. (2006) ‘Management Accounting Practices in the People’s Republic of China’, in
Handbooks of Management Accounting Research. Elsevier, pp. 923–967. Available at:
https://linkinghub.elsevier.com/retrieve/pii/S1751324306020190.
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Hofstede, G.H. (2001)
Culture’s consequences: comparing values, behaviors, institutions, and organizations across nations. 2nd ed. Thousand Oaks: Sage. Available at:
https://app.kortext.com/Shibboleth.sso/Login?entityID=https://idp0.essex.ac.uk/shibboleth&target=https://app.kortext.com/borrow/570457.
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McSweeney, B. (2002) ‘Hofstede’s Model of National Cultural Differences and their Consequences: A Triumph of Faith - a Failure of Analysis’,
Human Relations, 55(1), pp. 89–118. Available at:
https://journals.sagepub.com/doi/abs/10.1177/0018726702551004.
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Wickramasinghe, D. and Hopper, T. (2005) ‘A cultural political economy of management accounting controls: a case study of a textile Mill in a traditional Sinhalese village’,
Critical Perspectives on Accounting, 16(4), pp. 473–503. Available at:
https://doi.org/10.1016/j.cpa.2003.07.001.
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Chow, C.W., Shields, M.D. and Wu, A. (1999) ‘The importance of national culture in the design of and preference for management controls for multi-national operations’,
Accounting, Organizations and Society, 24(5-6), pp. 441–461. Available at:
https://doi.org/10.1016/S0361-3682(99)00047-1.
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Ashton, D., Hopper, T. and Scapens, R.W. (1995b) ‘Management Control, Organisational Design and Accounting Information Systems’, in Issues in management accounting. 2nd ed. London: Prentice Hall, pp. 45–63.
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Ashton, D., Hopper, T. and Scapens, R.W. (1995a) ‘Accounting Measures, Motivation and Performance Appraisal’, in Issues in management accounting. 2nd ed. London: Prentice Hall, pp. 237–257.
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Bimberg, J.G., Luft, J. and Shields, M.D. (2006) ‘Psychology theory in management accounting research’, in
Handbooks of Management Accounting Research. Amsterdam: Elsevier, pp. 113–135. Available at:
https://www.sciencedirect.com/science/article/pii/S1751324306010042.
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Macintosh, N.B. (1985) The social software of accounting and information systems. Chichester: Wiley.
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Otley, D. (2016) ‘The contingency theory of management accounting and control: 1980–2014’,
Management Accounting Research, 31, pp. 45–62. Available at:
https://doi.org/10.1016/j.mar.2016.02.001.
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Chenhall, R.H. (2006) ‘Theorizing Contingencies in Management Control Systems Research’, in
Handbooks of Management Accounting Research. Elsevier, pp. 163–205. Available at:
https://linkinghub.elsevier.com/retrieve/pii/S1751324306010066.
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Wickramasinghe, D. and Alawattage, C. (2007)
Management accounting change: approaches and perspectives. London: Routledge. Available at:
https://ebookcentral.proquest.com/lib/universityofessex-ebooks/detail.action?docID=1020329.
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Armstrong, P. (2015) ‘The discourse of Michel Foucault: A sociological encounter’,
Critical Perspectives on Accounting, 27, pp. 29–42. Available at:
https://doi.org/10.1016/j.cpa.2013.10.009.
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Cooper, D.J. and Hopper, T. (2006) ‘Critical Theorising in Management Accounting Research’, in
Handbooks of Management Accounting Research. Elsevier, pp. 207–245. Available at:
https://doi.org/10.1016/S1751-3243(06)01007-8.
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Jones, S. (ed.) (2015)
The Routledge companion to financial accounting theory. Abingdon: Routledge. Available at:
https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=999239.
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Miller, P. (2006) ‘Management Accounting and Sociology’, in
Handbooks of Management Accounting Research. Elsevier, pp. 285–295. Available at:
https://doi.org/10.1016/S1751-3243(06)01010-8.
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MAURICIO GÓMEZ-VILLEGAS (no date) ‘Critical Accounting in Latin America: Paths, Interactions, and Dialogues between the North and the South’,
Innovar, 31(82), pp. 3–23. Available at:
https://doi.org/DOI:
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Yang, C. and Modell, S. (2015) ‘Shareholder orientation and the framing of management control practices: A field study in a Chinese state-owned enterprise’,
Accounting, Organizations and Society, 45, pp. 1–23. Available at:
https://doi.org/10.1016/j.aos.2015.06.001.
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Ashraf, J. and Uddin, S. (2016a) ‘New public management, cost savings and regressive effects: A case from a less developed country’,
Critical Perspectives on Accounting, 41, pp. 18–33. Available at:
https://doi.org/10.1016/j.cpa.2015.07.002.
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Jayasinghe, K. and Uddin, S. (2019) ‘Continuity and change in development discourses and the rhetoric role of accounting’,
Journal of Accounting in Emerging Economies, 9(3), pp. 314–334. Available at:
https://www.emerald.com/insight/content/doi/10.1108/JAEE-01-2018-0011/full/html.
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Hopper, T. and Uddin, S. (2012)
Handbook of accounting and development. Cheltenham: Edward Elgar. Available at:
https://ebookcentral.proquest.com/lib/universityofessex-ebooks/detail.action?docID=981461.
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Van Helden, J. and Uddin, S. (2016) ‘Public sector management accounting in emerging economies: A literature review’,
Critical Perspectives on Accounting, 41, pp. 34–62. Available at:
https://doi.org/10.1016/j.cpa.2016.01.001.
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Uddin, S., Mori, Y. and Shahadat, K. (2020) ‘Private management and governance styles in a Japanese public hospital: A story of west meets east’,
Social Science & Medicine, 245. Available at:
https://doi.org/10.1016/j.socscimed.2019.112719.
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Uddin, S., Mori, Y. and Adhikari, P. (2019) ‘Participatory budgeting in a local government in a vertical society: A Japanese story’,
International Review of Administrative Sciences, 85(3), pp. 490–505. Available at:
https://doi.org/10.1177/0020852317721335.
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Buanaputra, V.G. and Uddin, S. (2023) ‘The power struggles of executives and legislators in a kingship budget setting: The role of informal and formal power’,
Public Administration [Preprint]. Available at:
https://doi.org/10.1111/padm.12918.
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Ashraf, J. and Uddin, S. (2016b) ‘New public management, cost savings and regressive effects: A case from a less developed country’,
Critical Perspectives on Accounting, 41, pp. 18–33. Available at:
https://doi.org/10.1016/j.cpa.2015.07.002.
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Horton, S. (2003) ‘Participation and Involvement – The democratisation of new public management?’,
International Journal of Public Sector Management, 16(6), pp. 403–411. Available at:
https://www.emerald.com/insight/content/doi/10.1108/09513550310492058/full/html.
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Tambulasi, R.I.C. (2007) ‘Who is fooling who?: New public management-oriented management accounting and political control in Malawi’s local governance’,
Journal of Accounting & Organizational Change, 3(3), pp. 302–328. Available at:
https://doi-org.uniessexlib.idm.oclc.org/10.1108/18325910710820319.
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Goddard, A.
et al. (2016) ‘The two publics and institutional theory – A study of public sector accounting in Tanzania’,
Critical Perspectives on Accounting, 40, pp. 8–25. Available at:
https://doi.org/10.1016/j.cpa.2015.02.002.
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Uddin, S., Gumb, B. and Kasumba, S. (2011) ‘Trying to operationalise typologies of the spectacle: a literature review and a case study’,
Accounting, Auditing and Accountability, 24(3), pp. 288–314. Available at:
https://doi-org.uniessexlib.idm.oclc.org/10.1108/09513571111129950.
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Wu Zengxian (1997) ‘How Successful Has State-Owned Enterprise Reform Been in China?’,
Europe-Asia Studies, 49(7), pp. 1237–1262. Available at:
https://www.jstor.org/stable/154084?seq=1#page_scan_tab_contents.
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Uddin, S., Ahmed, M.S. and Shahadat, K. (2023) ‘Supply chain accountability, COVID-19, and violations of workers’ rights in the global clothing supply chain’,
Supply Chain Management: An International Journal, 28(5), pp. 859–873. Available at:
https://doi.org/10.1108/SCM-07-2022-0280.
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 |
|
40% |
| Coursework |
3,000 words essay |
|
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
Reassessment
Module supervisor and teaching staff
Prof Shahzad Uddin, email: snuddin@essex.ac.uk.
Professor Shahzad Uddin & Dr Anne Steinhoff
ebspgtad@essex.ac.uk
Yes
No
No
No external examiner information available for this module.
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), module, or event type.
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