BSc Management (International Business Economics) with Industrial/Professional Experience

This course digs deeper into the management accounting techniques that you have learned about in BMAN21040. The course examines the behaviour, social, and political issues that arise from the use of management accounting in organisations. In addition, the course considers how the roles of management accountants have changed over time. The course adopts a critical, historical perspective, and in so doing tries to unsettle some of the taken for granted norms and beliefs associated with the study of management accounting.

BMAN21040 is a pre-requisite of BMAN31040.

To provide a historically informed understanding of the changing role of management accounting information.

To locate changes in management accounting practice theoretically within the context of technological, organisational and broader social and economic change.

To increase students’ awareness of how management accounting is used in the processes of managing an organisation.

To explore debates on why change is occurring in management accounting, how change is implemented and how relevant are theoretical frameworks in explaining that change.

Semester one adopts a behavioural lens, focusing on efforts to align employee conduct with organisational goals. This issue is examined through the Object of Control framework. Unintended consequences, paradoxes, and critical perspectives are discussed throughout.

Semester two adopts a strategic lens, considering the ways in which the role of the management accountant has changed and continues to change over time. Specific management accounting tools, such as the Balanced Scorecard, are examined in detail. As in semester one, we reflect critically on these issues throughout.

The course is delivered via a combination of in person, synchronous lectures and workshops.

Lectures: One 2-hour lecture per week, for 10 weeks, in both semesters.

Workshops: Two 1-hour workshops in both semesters. There will be three groups to ensure that workshops are of an appropriate size.

Understand the different mechanistic and post-mechanistic approaches to management accounting

Explain the complex links between management accounting, management control and modes of accountability in contemporary organizations

Identify how managers, through planning, budgeting, costing and performance management, achieve organizational control and understand the differences between organizational control in the private and public sectors

Understand how management accounting had to evolve to close much of the gap in the ‘relevance lost’ era by more closely aligning to the key debates in the strategy arena

Explain and provide examples of how management accountants translate strategic agendas through performance measurement systems (PMSs) for value creation, and the impact of resistance in limiting the effectiveness of PMSs

Discuss the defining attributes of the strategy discourse and how it can be applied to explain strategic management accounting practice

Critically evaluate the assumptions underpinning functionalist approaches to management control

Critically analyse contemporary research on why and how management accounting is changing and the associated problems and methods of implementing that change, and gain an appreciation of the theoretical debates explaining developments in management accounting practice

Examination (100%) - Semester 1
 

Examination (100%) - Semester 2
 

The course reading list comprises a core textbook and relevant academic journal articles. The core textbook is as follows:

Merchant, K. & Van der Stede W. (2023) Management Control Systems: Performance Measurement, Evaluation and Incentives, Prentice Hall, 5th Edition.

An indicative reading list from last year’s course is available at:

https://www.readinglists.manchester.ac.uk/leganto/public/44MAN_INST/lists/354518605250001631?auth=CAS

Tuition fees for home students commencing their studies in September 2027 will be £10,050 per annum. Tuition fees for international students will be £35,300 per annum.

For general information please see the undergraduate finance pages.

You will receive a significant tuition fee discount for the placement year. UK students with a household income of up to £35,000 are also eligible to receive a  cash bursary  worth up to £2,000.

All students should normally be able to complete their programme of study without incurring additional study costs over and above the tuition fee for that programme

All students should normally be able to complete their programme of study without incurring additional study costs over and above the tuition fee for that programme. Any unavoidable additional compulsory costs totalling more than 1% of the annual home undergraduate fee per annum, regardless of whether the programme in question is undergraduate or postgraduate taught, will be made clear to you at the point of application. Further information can be found in the University's Policy on additional costs incurred by students on undergraduate and postgraduate taught programmes (PDF document, 91KB).

We know that student finance can be complicated. The links below provide further information to help guide you.

Learn more about student finance options for UK students.

Learn more about fees and finance for international students.

As an international student you may be eligible for our Global Futures Scholarships . This is open to students starting their studies in September 2027.