Module Details

BE154-7-AU-CO: International Management Accounting

Note: This module is inactive. Visit the Module Directory to view modules and variants offered during the current academic year.

Year: 2016/17
Department: Essex Business School
Essex credit: 20
ECTS credit: 10
Available to Study Abroad / Exchange Students: Yes
Full Year Module Available to Study Abroad / Exchange Students for a Single Term: No
Outside Option: No

Staff
Supervisor: Prof Shahzad Uddin
Teaching Staff: Prof Shahzad Uddin
Contact details: Tel: 01206 874150 Email: snuddin@essex.ac.uk

Module is taught during the following terms
Autumn Spring Summer

Module Description

The main aim of this module is to review and analyze changing practices and the theorization of management accounting and control within public and private sector organizations in emerging and less developed countries in the context of environmental change, institutional and socio-economic factors. 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.

Learning Outcomes

By the end of the module students should:

* 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.

Learning and Teaching Methods

The module consists of 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 are expected to have prepared adequately for each session.

Assessment

100 per cent Coursework Mark

Coursework

One 2,000 word essay (40%) One 3,000 word essay (60%)

Other information

This module is compulsory for:

MSc International Accounting and Banking

Postgraduate Administrator - Jade D'Mello
Email: ebspgtad@essex.ac.uk

Bibliography

  • There is no single major textbook for the course. Students are expected to read the material specified in the course booklet.

Further information