• Application Deadline
  • 6 months
If you require a substantial grounding in the fundamentals of management accounting in different organisations and environments, the Management Accounting programme offered by The Open University UK is for you.


By studying the Management Accounting programme offered by The Open University UK, you will gain an applied knowledge and understanding of the purpose, principles and scope of management accounting. The module is designed for anyone interested in the role of management accounting in financial management, but is particularly suitable if you wish to qualify as a professional accountant. 

This module will help you apply your knowledge and understanding of management accounting accurately to a range of issues, questions and problems. You will use established techniques to evaluate and interpret management accounting in a range of contexts. You will learn how to describe, apply, analyse and synthesise management theory, and economic theory and practice in relation to business management.

During the module you will examine different approaches to issues and problems in management accounting. You will explore how to communicate management accounting information effectively and appropriately. Spreadsheets, information and communication technologies, and fundamental business mathematics are some of the methods you will use.

You will develop the general practical and professional skills of management accounting and increase your awareness of relevant ethical issues for management accountants. You will also come to recognise how the skills and knowledge gained in a management accounting course can be used for personal and career goals.

You will have a tutor who will help you with the study material and mark and comment on your written work, and whom you can ask for advice and guidance. There will also be four tutorials and one day school which you are strongly encouraged to attend. Where tutorials and day schools are held depends on the distribution of students taking each module.

Detailed Programme Facts

  • Programme intensity Part-time
    • Average part-time duration 6 months
    • Part-time variant
  • Credits
    30 alternative credits
  • Languages
    • English
  • Delivery mode
    • Teacher support
      Continuous support with feedback on request, Proactive tutoring and support
  • More information Go to the programme website

Programme Structure

Management accounting will help you develop an understanding of:

  • the principles, practices, techniques and limitations of management accounting
  • the quantitative methods used in management accounting and managerial finance
  • management theory and practice
  • economic theory in relation to business management.

English Language Requirements

This programme requires students to demonstrate proficiency in English.

Academic Requirements

  • This is an OU level 2 module and you need to have a good knowledge of financial accounting, obtained either through OU level 1 study or by doing equivalent work at another university. Ideal preparation for this module would be our OU level 1 module Fundamentals in accounting (B124).
  • The recommendation is that you study Financial accounting (B291) before this module if you wish to gain the Professional Certificate in Accounting.

Tuition Fee

  • EU/EEA Applies to you

    1464 GBP/full
    Tuition Fee
    Based on the original amount of 1464 GBP for the full programme and a duration of 6 months.
We've labeled the tuition fee that applies to you because we think you are from and prefer over other currencies.


Check the programme website for information about funding options.

StudyPortals Tip: Students can search online for independent or external scholarships that can help fund their studies. Check the scholarships to see whether you are eligible to apply. Many scholarships are either merit-based or needs-based.

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