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 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.
- Module Supervisor: Shahzad Uddin
Category: Accounting