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Management accounting and international finance

Qualification dates
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The module aims to introduce you to core management accounting and international financial concepts within organisations for decision-making purposes. It will enable you to understand management accounting, providing managers with essential information for effective planning, evaluation, and control. The second part will enhance your skills in financial management for a highly integrated business world.

What you will study

Building upon some of the concepts highlighted in the OU level 1 and 2 accounting modules, this module uses different perspectives to engage you in learning about management accounting and international finance. You&/courses/qualifications/details/b391/39;ll gain a varied and interesting tool kit of theories and techniques to apply in organisations.

The first part of the module covers management accounting which is concerned with providing information and analysis to managers to help them plan, evaluate and control activities in order to achieve an organisation’s objectives.

The international perspective of the second part of the module will help you gain a deeper understanding and skills in the field of financial management, reflecting closely on a highly globalised and integrated real-world business environment.

Entry requirements

No prerequisite study is required, although we recommend studying Financial accounting in context (B293) and Financial analysis and decision making (B294).

If you have any doubt about the suitability of the module, please speak to an .

What's included

You’ll have access to a module website, which includes:

  • a week-by-week study planner
  • course-specific module materials
  • audio and video content
  • assignment details and submission section
  • online tutorial access.

Computing requirements

  • Primary device – A desktop or laptop computer. It’s possible to access some materials on a mobile phone, tablet or Chromebook; however, they may not be suitable as your primary device.
  • Peripheral device – Headphones/earphones with a built-in microphone for online tutorials.
  • Our OU Study app operates on supported versions of Android and iOS.
  • Operating systems – Windows 10 or 11 or macOS Ventura (or higher).
  • Internet access – Broadband or mobile connection.
  • Browser – Google Chrome and Microsoft Edge are recommended; Mozilla Firefox and Safari may be suitable.

Teaching and assessment

Support from your tutor

You’ll get help and support from an assigned tutor throughout your module.

They’ll help by:

  • marking your assignments and offering detailed feedback to help you improve
  • providing individual guidance, whether that’s for general study skills or specific module content
  • guiding you to additional learning resources
  • facilitating online discussions between your fellow students in the dedicated module and tutor group forums.

Online tutorials run throughout the module. Where possible, we’ll make recordings available. While they’re not compulsory, we strongly encourage you to participate.

Assessment

The assessment details for this module can be found in the facts box.

If you have a disability

The OU strives to make all aspects of study accessible to everyone and this Accessibility Statement outlines what studying B391 involves. You should use this information to inform your study preparations and any discussions with us about how we can meet your needs.

Future availability

Management accounting and international finance starts once a year – in October. This page describes the module that will start in October 2025. We expect it to start for the last time in October 2028.

Course work includes:

2 Tutor-marked assignments (TMAs)
End-of-module assessment