Management accounting in different sectors

CIMA members work in many different industry sectors, and in the public and not for profit sectors.  They look outward to determine what external factors might affect their organisation’s performance, or influence management’s decision making.  

Read our new global sector reports for a review of the trends affecting different sectors, and how management accountants in those sectors contribute to their organisations’ success.

Global sector reports 

The role of management accounting in newThe role of management accounting in new product design and development decisions
This case study focuses on a company in the premium auto group (PAG) sector. It highlights the pivotal role of management accounting in the communication essential to the co-ordination of the activities among multidisciplinary teams and an extended network of participants in the new product design and development (NPD&D) process.


The global manufacturing sector: current issuesThe global manufacturing sector: current issues
This report shows how the manufacturing sector in many countries is in a state of transition: growing in emerging economies; shrinking but becoming more productive in advanced economies.




The global banking sector: current issuesThe global banking sector: current issues
With the financial services sector emerging from the worst financial crisis for 80 years, this CIMA study investigates the opportunities and threats that will result, and the lessons banks will learn.




Control of top management teams in Spanish hospitalsControl of top management teams in Spanish hospitals
This research report is based on data obtained in Spanish hospitals and looks at the relationship between top management team characteristics and the emergence of horizontal control in hospitals (professional organisations).





Public sector reports

Please see CIMA's UK and global public sector reports.

Case studies

Halfords case studyReverse logistics: Halfords
July 2011

This case study looks at how the retail company Halfords adopted a number of strategies to address the different areas of their retail returns.




Activity based costing in ChinaActivity based costing in China
August 2011

This project investigated the implementation of activity-based costing at Xu Ji Electric, a large Chinese manufacturing company. Xu Ji is a state owned enterprise (SOE), turned public limited company (PLC).