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BBA - International Business

Managerial Accounting

Programme Objectives

The programme has the following aims:

  1. To enable the study of organisations, their management and the changing external and international contexts in which they operate.

  2. Equip individuals for and/or development of a career in international business and associated specialized areas in business development, marketing, finance and tourism management at a professional or equivalent level to assume managerial positions in the arena of international business.

  3. Development of the ability to apply knowledge and understanding of international business and management to complex issues, both systematically and creatively, to improve business and management practice.

  4. Enhancement of lifelong learning and personal development so as to be able to work with self-direction and originality and to contribute to business and society at large.


On successful completion of the programme, participants will be able to:

  1. Demonstrate understanding of management theories, current issues of management, the development of conceptual frameworks to guide their application within organizations operating in an increasingly global and competitive environment.
  2. Acquire a strong foundation in key functional areas of business management to enable them to succeed as effective managers in an increasingly complex and dynamic environment.
  3. Exhibit a coherent body of knowledge on economic, ethical, environmental, legal, political, sociological and technological factors together with their effects at local, national and international levels upon the strategy, behaviour and management of organisations.
  4. Demonstrate command of a range of competencies relevant to cross-border management, including inter-cultural awareness and understanding.
  5. Acquire and use a range of concepts, tools and techniques for problem solving and decision-making for analyzing complex and inter-related business scenarios.
  6. Demonstrate and apply critical skills enabling the investigation and evaluation of valid and relevant management issues and practices.

Programme Content


This module is designed to introduce Management Accounting concepts and techniques to provide information for planning, controlling and decision making by the management of an organisation. The emphasis in the module is on practical problem solving in real business situations.

Learning is facilitated via a series of lectures and supplemented with discussions of topics taking place in regular tutorials/ discussion forums. Tutorials/Discussions will involve supplementing the lectures using appropriate articles/case studies or discussions about topical management accounting issues and practices. Students’ learning is underpinned by core textbooks and recommended readings.

Learning Outcomes

On completion of this module, students will be able to:

  • Discuss the concepts of planning and control and how the management accountant can assist the management process now and in the future
  • Select the costing systems that are most appropriate for a given business situation
  • Analyse the impact on management planning and control systems have on managerial behaviour and the organisation’s accounting system
  • Construct, analyse and present a set of budget statements for a range of budget types (fixed, flexible, zero based)


  • Cost Accounting Fundamentals:
  • This is an introductory unit which deals with the role of management accountants in the planning and control process. The section covers some of the basic concepts used in management accounting such as the way costs can be classified and reported.

  • Cost Information for Decisions: This section deals with how costs are accumulated or allocated to specific products or services within different types of cost systems. This will enable students to decide which particular costing system would be most appropriate for a given business situation.
  • Tools for Planning and Control: Section three requires you to use your knowledge of costs and systems to prepare, analyse and present budget statements of an organisation. Students will also explore the behavioural implications of budgetary systems. This section also contains a discussion of the contemporary approach to cost control.


  • Course Materials provided by IPE.
  • Charles T. Hongren, Srikant M. Datar & George Foster, 15th Edition (2010), Cost Accounting, A Managerial Emphasis, Pearson International Edition.
  • Pauline Weetman, 5th Edition (2009) Management Accounting: An Introduction, Pearson Education.
  • Online resources on OCTAL Portal
  • Online databases from IPE’s E Library