England

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Accessibility statement
The module introduces 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.
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'll gain a varied and interesting toolkit 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.
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 adviser.
You’ll get help and support from an assigned tutor throughout your module.
They’ll help by:
Online tutorials run throughout the module. While they’re not compulsory, we strongly encourage you to participate. Where possible, we’ll make recordings available.
Course work includes:
You’ll have access to a module website, which includes:
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.
To find out more about what kind of support and adjustments might be available, contact us or visit our Disability support website.
Management accounting and international finance starts once a year – in October.
This page describes the module that will start in October 2026.
We expect it to start for the last time in October 2028.
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