Professional identity of management accountants: leadership in changing environments
This report explores the meaning of identity and leadership for MAs as a professional group, with capacity to support and influence others in order to achieve effective outcomes for their organisations.
Reverse logistics: Halfords
This case study looks at how the retail company Halfords adopted a number of strategies to address the different areas of their retail returns.
How management accounting delivers long-term focus
This case study of Van den Udenhout (VdU), a large Dutch group of car dealers, studies the MD's ambition to focus managers' and employees’ thought son the dealership’s most important asset – its network of customer relations.
Adapting risk management to organisational motives
Based on theory and case studies, this report identifies drivers for risk management and seeks to present taxonomy to guide organisations in developing risk management according to their own drivers.
Integrating risk and performance in management reporting
This project provides insights into how it is possible to link risk to performance management via top management reporting. It examines how risk related information is reported to senior managers, and how it is linked to performance management.
Mastering finance business partnering
This CIMA and KPMG report explores the new phenomenon of finance business partnering, increasingly viewed as the most effective way for in house finance teams to add value.
Formal and informal feedback in management accounting
This research summary explores how formal and informal feedback in management accounting plays a key part in influencing how effectively organisations are managed.
Creating and popularising a global management accounting idea: the balanced scorecard
The balanced scorecard (BSC) can be used to translate an organisation’s strategy into terms that can be communicated and acted upon.
This study focuses on the success of the BSC and demonstrates how it can be made practical through customisation.
Integrating management accounting systems in mergers and acquisitions: the role of the management accountant
This study examines and maps out the role of management accountants in the integration process of management accounting systems (MAS) in mergers and acquisitions.
Tools to manage reverse logistics
This study focuses on the management of retail returns, and explores the reverse logistics process from a holistic supply-chain approach and the role that management accountants can play.
Experiencing change in German controlling: management accounting in a globalising world
This report considers contemporary practices of German ‘controlling’ – a term which is usually translated into English as ‘management accounting’. It highlights some key differences between German controlling and UK management accountancy practice.
Time estimates as cost drivers
This research studies the determinants of measurement error in time-driven costing to obtain an observable true cost benchmark that can assess the error in a costing system.
The effect of intrinsic and extrinsic rewards on the perceptions of middle level managers
This project addresses how reward systems are designed at different companies, located in different EU countries, as seen through the eyes of practising managers.
Don't blame the tools: the adoption and implementation of managerial innovations
This paper explores the link between the decision to adopt a new management idea or tool and the subsequent implementation process using the Balanced Scorecard (BSC) as the example. The full report can be purchased through CIMA publishing.
A practitioner's guide to the balanced scorecard
A practical guide on the development and implementation of a balanced scorecard for those organisations considering the introduction of a scorecard or those that have adopted the approach with limited success.
Effective performance management with the balanced scorecard
This report considers the more recent developments in balanced scorecard thinking, in particular the key role of strategy mapping.
Implementing the EVA business philosophy: management accounting evidence from New Zealand
This report outlines case evidence from three New Zealand organisations addressing the question of whether economic value added (EVA) has replaced traditional performance measures.
Barriers and catalysts to sound financial systems in small-sized enterprises
This study investigates the role, function and scope of the financial management systems operating within small firms and questions why robust systems exist in some cases, but not all.
This publication is based on the Better Budgeting Forum held in London in March 2004.
Identifying best practice integrated design and management accounting processes
The primary objective of this research project was to identify possible product and service design and management accounting factors that could provide some explanation for the improved performance of some medium-sized enterprises.