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CIMA academic research advisors

The CIMA academic research programme draws on the advice and assistance of two virtual advisory groups - the Research Board and Research Advisory Panel - and the CIMA Professor. The Research Board is a virtual advisory group, acting as an academic filter for all CIMA commissioned research projects. Board members assess all academic outputs for academic quality, rigour, relevance and value to developing the science of management accounting. The Research Advisory Panel is a virtual group of practitioners which operates alongside the research board and evaluates research project outputs for business and CIMA relevance. The current CIMA Professor, Wim van der Stede, helps raise CIMA's profile in the academic community and develop world class management accountancy research and intellectual capital.

Research Board Members

Bob Berry is emeritus professor of accounting and finance at Nottingham University Business School. He worked in industry and held posts at the Universities of East Anglia and Warwick before moving to Nottingham. Bob continues to work in the areas of corporate finance and the links between sustainability and financial management practice.

Al Bhimani (CPA Canada) is professor of management accounting at the London School of Economics. He has authored a range of scholarly publications and several books in management accounting. Al serves on the editorial boards of numerous journals and is undertaking research on how Artificial Intelligence, the Internet of Things, robotics, Augmented Reality and Blockchain are impacting financial management.

Trond Bjørnenak is professor of management accounting and head of accounting, auditing and law at the Norwegian School of Economics and Business Administration. His research interests lie in cost and performance management, strategic management accounting, beyond budgeting and management accounting innovations. Trond is a member of several editorial boards, including management accounting research.

Michael Bromwich FCMA, CGMA is CIMA’s professor of accounting and financial management emeritus at the London School of Economics and Political Science. He is a past president of CIMA (1987/88) and currently serves on CIMA’s technical committee. Michael was a founding editor, with Bob Scapens, of the international journal Management Accounting Research in 1989.

Chris Chapman is professor of management accounting at the University of Bristol. His research focuses on management control/information systems and performance evaluation and most recently the design of costing systems in healthcare. Chris is an editor of Accounting, Organizations and Society and President of the European Institute for Advanced Studies in Management.

Lino Cinquini is professor of management accounting at the Sant’Anna School of Advanced Studies of Pisa (Italy). His research interests are in cost management, strategic management accounting, performance measurement and accounting history. Lino has conducted research in these areas in both the manufacturing and service sectors, including healthcare. He is also editor in chief of the Journal of Management and Governance.

David Cooper is professor of accounting at the University of Alberta. He is the author of 8 books and over 70 research articles. David is an editor of Accounting, Organizations and Society, and consulting editor at Critical Perspectives on Accounting. He currently examines performance measurement systems in corporate, government and non governmental organizations. He also studies the global regulation of accountants and professional firm management.

Antonio Davila has a dual appointment as professor of Entrepreneurship and professor of Accounting and Control at IESE Business School. He is the Alcatel Lucent Chair of Technology Management. His current research focuses on management accounting and control systems for innovation and strategy making in both startup and established companies. He holds a doctorate from the Harvard Business School where he was a visiting professor in 2013 and 2014; previously he was a faculty member at Stanford’ GSB.

Angelo Ditillo is an Associate Professor of Management Accounting and Control at Università Bocconi and Professor of SDA Bocconi School of Management. He has published several contributions in academic journals. His current research interests relate to inter-organizational management accounting, and management control in knowledge-intensive firms and creative settings.

Anne Farrell  is the Endres associate professor of accountancy at Miami University in Oxford, Ohio. Her research focuses on how performance measurement and control systems can be designed to influence and facilitate effective and efficient decision-making, and uses primarily experimental methodologies, including tools from neuroscience. She serves as co-editor of Studies in Managerial and Financial Accounting and on the editorial boards of the Journal of Management Accounting Research and Management Accounting Research.

Lin Fitzgerald ACMA, CGMA is professor of management accounting at Loughborough University Business School. Her research interests and publications are in the areas of performance management and cost information for decision-making in service organisations. She has a strong track record in funded research, has published in both practitioner and academic journals and is currently an associate editor for British Accounting Review.

Frank Hartmann is professor of management accounting and management control at the Rotterdam School of Management, Erasmus University. His research interests include the effects of performance evaluation on trust and motivation and the neuroscience of financial decision making and control. He serves as associate editor for ABACUS and Accounting and Business Research.

Chan Yoke Kai FCMA, CGMA is associate professor of accounting and head of accountancy at SIM University, Singapore. He was previously director of the Centre for Applied Research, and deputy president (development) of UNSW Asia, the University of New South Wales. He is a past president of CIMA Singapore. He was awarded the 2008 silver medal award for his contribution to the accountancy profession and the community by the Institute of Certified Public Accountants of Singapore. His current research interests are corporate governance and corporate social responsibility.

Irvine Lapsley is professor of accounting and director of the institute of public sector accounting research at the University of Edinburgh. He is editor of Financial Accountability & Management. Irvine is scientific committee chair of the EIASM Public Sector Conference, co-chair of the EIASM Third Sector Research Workshop, and co-chair of the BAA/CIMA New Public Sector Seminar. He has been budget advisor to the Scottish Parliament.

Kari Lukka is a professor of accounting and head of department at the Turku School of Economics, Finland. His research interests and publication record cover wide areas of management accounting and control as well as methodological foundations of accounting research. He has served as the editor of European Accounting Review, is now an Associate Editor of Qualitative Research in Accounting & Management as well as at the editorial boards of several accounting research journals, including AOS, MAR and ABR. He is also at the faculty of the European Institute for Advanced Studies in Management.”

Ken Merchant holds the Deloitte & Touche LLP Chair of Accountancy at the University of Southern California. Previously he taught at Harvard Business School. His research is focused on management accounting, management control systems and corporate governance. He has served as an editor of The Accounting Review and is currently serving on the editorial review boards of 13 academic journals. 

Jan Mouritsen is a professor at Copenhagen Business School. His interests lie in the role of management control in various organisational and social contexts including intellectual capital and knowledge management, technology management and operations management. Jan is a member of several editorial boards and has been published in journals including Accounting, Organizations and Society and Management Accounting Research.

Neale O'Connor has a diverse consulting and executive education portfolio with a wide range of companies in the Asia-Pacific region. His work has focused on controllership, financial performance metrics, and human resources management. He has also developed corporate business cases for a number of companies including HTC, PQI, EU Design, Philips, Sungod Fashion, Delphi, and Alpharma. His most recent research examined the use of management controls in international joint ventures in China and the adoption of formal management control mechanisms in Chinese SOEs.  

Hanno Roberts is a professor in management accounting and control at the Norwegian School of Management. He has an MBA from Rotterdam School of Management and a PhD from the University of Maastricht, the Netherlands. His main research interests are in the areas of management accounting and control of the knowledge-intensive firm, and qualitative research methods notably with respect to SMEs.

Robert Scapens is emeritus professor at Manchester Business School and professor of management accounting at the University of Groningen in the Netherlands. He holds visiting appointments in several other universities across Europe. He was a co-founder of Management Accounting Research and is now its editor in chief. Bob’s recent research has included projects on management accounting change and performance measurement in multinational corporations.

Roland Spekle is professor of management accounting & control at Nyenrode Business University. His research interests include the design of effective management control structures and performance measurement systems, both in the private and in the public sector.

Suzana Sulaiman ACMA, CGMA is a professor of management accounting at Universiti Teknologi MARA (UiTM), Faculty of Accountancy, Malaysia. Her research interests and publications are in the areas of evolution of management accounting, enterprise governance and value management. She is currently the head of the Asian Management Accounting Research Centre (AMARC), managing editor for Asia-Pacific Management Accounting (APMAJ) and CIMA’s Malaysian Branch Committee member. She is currently the Independent Non-Executive Director and Audit Committee on one of Malaysian Main Board company.

Monte Swain is Professor of Management Accounting at Brigham Young University. Professor Swain has been the recipient of a number of teaching awards at both BYU and MSU. He is a licensed CPA and a holder of the CGMA designation. His research interests include behavioural issues in decision support systems, activity-based costing and activity-based management, strategic performance measurements and the Balanced Scorecard and eCommerce finance and strategy.

Guliang Tang is professor of the business school at the University of International Business and Economics in Beijing, China. His research interest focuses on management control system and corporate financial management. He is the author of more than 40 Chinese and English papers ,as in 《Accounting Review》《Management Accounting Research》 ,and  some research projects  from  the CIMA and ICAEW.
Steven Toms is professor of accounting and finance at the University of Leeds. His research focuses on the interface between strategic management decision-making and business finance. He has used this to develop models of corporate turnaround, business evolution and strategies for survival in declining industries, business ethics and corporate social responsibility, and health sector PFIs.

Elizabeth Warren has taken part in significant leadership roles in Higher Education, she is currently the Director of Learning and Teaching for the Business School at the University of Greenwich, with responsibility for quality enhancement and quality assurance for the UG, PG and TNE portfolio (approx. 8,000 students).

Charles Sutcliffe FCMA, CGMA is professor of finance at the ICMA Centre, Henley Business School, University of Reading. Previously, he was professor of finance and accounting at the University of Southampton, and the Northern Society professor of accounting and finance at the University of Newcastle. Charles has been a member of various CIMA research committees since 1985.

Research Advisory Panel Members

Daniel Antoine ACMA, CGMA is an experienced strategy and performance management professional who trained on PwC’s consulting CIMA scheme. Daniel spent several years working on advisory engagements with PwC, IBM and Deloitte in various industries while helping to develop Deloitte’s integrated performance management value proposition. Since obtaining an MBA from HEC Paris he has worked in corporate strategy positions and currently serves as head of controlling with MeVis Medical Solutions AG in Germany.

Nina Barakzai FCMA, CGMA is the President of In House Counsel Worldwide, an association of in house counsel associations worldwide, taking in many legal jurisdictions and has just joined to lead Unilever's global privacy function, based in Rotterdam, having recently moved from Sky, a media and entertainment group.  She is an accountant and a lawyer, practising in the areas of data protection, corporate governance and ethics. She serves as a committee member on the Direct Marketing Associations Responsible Marketing Committee and has served as a board member on the International Federation of Accountants International Ethics Standards Board. Her career started at Thomson McLintock (now KPMG) and she has experience in the media, telecommunications, oil and gas, FMCG and technology industries. She has financial services experience in the pensions advisory and outsourcing consultancy sector working for Towers Perrin (now Willis Towers Watson) and Hewitt Associates (now Aon Hewitt). She led the programme for the Anti Bribery and Corruption, Whistleblowing and Anti Money Laundering programme for the Sky group of companies.

Mark Beale FCMA, CGMA is a finance director with over 20 years' experience managing finance teams around the world, including in Brazil and the Republic of Ireland. He has worked extensively in the healthcare and pharmaceutical sectors in strategy formulation and implementation, change management, and M&A. Mark holds an MBA from Warwick University’s Business School.

David Bloomfield ACMA, CGMA is currently Head of Finance at AstraZeneca, with over 15 years experience gained within the Pharmaceutical and Automotive industries. He has held a number of senior Finance positions and gained a breadth of experience across organisations, managing sales teams and helping to develop and implement commercial strategies.

Richard Dewar FCMA, CGMA is Interim Finance Director, Group Finance at Friends Life. His previous roles include periods as group FP&A director and group solvency II director for Aviva, chief financial officer for RSA Insurance Ireland, a strategy consultant for McKinsey & Co and as a founder and director of Richard holds an MBA from INSEAD and was a CIMA exam prizewinner.

Steve Egan CBE, FCMA, CGMA is Vice president (implementation) at the university of Bath. He was formerly deputy chief executive and director of finance and corporate resources of England’s higher education funding council. He has assisted in implementing activity-based costing in higher education and supported developments in governance, procurement and HR management. Steve holds an MBA from Bath University and was a TOPCIMA exam prizewinner.

Mark Flicker FCMA, CGMA is managing director of Detector Technology Ltd, a smoke detection equipment manufacturer. He spends a great deal of time in Hong Kong and China, where the business has its manufacturing facility. He has spent most of his career in financial and general management positions in the aerospace, defence and rail transport sectors. Mark is also a chartered secretary.

Ron Giffin FCMA, CGMA worked in senior finance positions at Rolls Royce for 25 years and was CIMA's president between 1989 and 1990. In retirement, he has worked on a management consultancy basis at TAM for the European Bank for Reconstruction and Development. Ron has also been a trustee of a national charity and has an honorary MBA from Nottingham Trent University. Ron represents CIMA on the Loughborough University court and is a member of its business advisory board.

Ian Haythornthwaite FCMA, CGMA is executive director of resources at the UK’s Northwest Regional Development Agency (NWDA). His responsibilities cover eight departments: legal, finance, IT, procurement, property, the knowledge management unit, the programme office and the European regional development fund (ERDF) 2007-13 programme team. Ian has held positions as the finance director and pro vice-chancellor at the University of Central Lancashire.

Lauren Irving ACMA, CGMA has worked with BT for over three years in various finance functions while working towards becoming CIMA qualified. Lauren is based in BT’s headquarters in London, working in external reporting. Her main responsibility is focusing on producing the quarterly financial press release. Lauren also worked in BT Americas, based outside  Washington DC, and at BT Mobile and BT Wholesale. Lauren completed TOPCIMA in May 2007 and has an MSc in finance from Strathclyde University.

Aubrey Joachim FCMA, CGMA holds an MBA from the Sydney Graduate School of Management and is a graduate of the Australian Institute of Company Directors. Aubrey’s 30 years of professional experience spans across Asia, the Middle East, UK and Australia in senior finance positions, in the financial as well as management accounting space, with leading UK and US multinational corporations including Unilever and McDermott International, and a major Australian public sector utility organisation. Aubrey was elected the 76th president of CIMA in 2009 – the first non UK or Irish individual to be elected to this role in the institute's 90 year history. Aubrey served on the CIMA council from 2001 to 2011.

Dr Alasdair Macnab FCMA, CGMA is director of corporate services at the Royal Botanic Garden Edinburgh. He is also a non-executive director of the Scottish Parliament and Business Exchange, and the Botanics Trading Company.  He has published several papers/reports on performance management and costing in both the academic and CIMA space and has presented on his research topic in the US, China, Singapore, and Middle East as well as throughout the UK. He serves on CIMA’s research and development panel. He achieved his CIMA qualification while serving as a Royal Air Force officer.

Stuart McGregor, ACMA, CPFA, CGMA  is a CIMA member, with a Masters Degree in Strategic Business Management and a rounded career in both local and central government and the commercial sector. He is currently Chief Finance Officer at Northampton Borough Council. He has previously held senior Finance positions at a number of local councils – including Havant BC and East Hampshire, Manchester City and Camden Borough Councils- across both the health and social care sector. His early career was spent in the defence sector – holding finance positions in a number of naval, army and airforce agencies. He has experience in both financial and management accounting and a successful track record in developing, leading and implementing change.

Steve Morgan, FCMA, CGMA is a Senior Licencing Executive for Microsoft’s Enterprise business in the UK determining optional solutions to meet customer needs and determining strategic commercial direction. Previously, Steve was the UK Commercial Enterprise Controller for Microsoft and was responsible for Finance partnering, managing & developing the business. Prior to joining Microsoft, Steve worked in the Oil & Gas Industry for a number years leading an FP&A function in EMEA for Honeywell and specialising in European Oil Refining economics and strategy. He also spent several years prior to that leading Finance teams and partnering Sales teams in the Cloud and Disaster Recovery industries. Steve is an associate member of the Chartered Institute of Management Accountants (CIMA) and Chartered Global Management Accountants (CGMA) and also has an MSc in Strategic Business Management from Manchester Metropolitan University.

Brian Peel FCMA, CGMA  is Director of financial planning and strategy with Molson Coors Europe and has extensive experience in the brewing and FMCG industry in the UK, Central and Eastern Europe.  Brian’s career has evolved around management accounting with roles incorporating performance management, project finance, change management and mergers, acquisitions and divestments.

Rebecca Ryan FCMA, CGMA is an experienced finance manager, most recently for the property-lending division of Close Brothers Limited, part of the merchant bank Close Brothers Group. She has worked in financial and management accounting roles in organisations including Pharmacia and Rexam PLC, in Sweden and the UK.

Lisa Scott ACMA, CGMA leads an internal audit team in the Government Internal Audit Agency (GIAA) covering governance and internal control in the Home Office.  She has worked in the public sector for more than 30 years in a range of roles, including Head of Governance and Performance and Finance Business Partner (both at the Highways Agency) and Head of In Year Financial Management at the MOD. As a former member of HM Treasury’s sustainability working group she helped to draft new guidance on sustainability reporting in public sector annual reports, focusing on developing new carbon accounting and reporting techniques.

Adrian Snarr FCMA CGMA is Deputy Chief Executive and Director of Finance, Informatics and Infrastructure at Humber NHS Foundation Trust, previously he has held Finance Director positions at Vale of York and Scarborough CCGs and North Yorkshire Primary Care Trust, with over 30 years NHS experience, Adrian is also an independent board member of a Housing Association.

David Taylor ACMA, CGMA, MBA is executive vice president for strategic marketing and performance management at Trintech. His expertise is in technology, specifically solutions for the record to report process in finance and accounting, and his roles have included finance director, FP&A manager, VP strategic alliances and VP strategy. He has also successfully led M&A, business development, strategic alliances, budgeting, forecasting and planning, quality and process improvement, marketing, product management, global and emerging market strategy.

Tracy Willacey ACMA, CGMA is a senior consultant for Adelaide City Council, specialising in finance continuous improvement. She has worked in finance teams in a range of industries, including insurance and media. Tracy’s career has largely involved systems accounting and project management in the UK and Australia.

Emma Willder FCMA, CGMA Emma Willder FCMA, CGMA is a Director of Beyond Profit Ltd and a CIMA member in practice. Before this she has worked in the charity sector for over 15 years managing multidisciplinary teams ranging from finance to marketing. Before this she has worked in finance teams in a range of industries from wholesale to catering She holds a certificate in Charity Law and Governance from the Institute of Chartered Secretaries & Administrators and is an affiliate member of the Association of Charity Independent Examiners.Emma is also an independent member of the WEA Audit & Risk Committee and is Treasurer of Bolton Cancer Voices.

CIMA Professor

The role of the CIMA Professor is to raise the profile of the profession and assist CIMA to develop world class management accountancy research and intellectual capital.

Key to the role is building relationships with important stakeholders and presenting at high profile events.

Current CIMA Professor:

Professor Wim Van der Stede is the current CIMA Professor.

Professor Van der Stede is a professor of management accounting at the London School of Economics and Political Science and has been CIMA Professor since 2008.

He obtained a PhD in Economics from the University of Ghent, Belgium and has held a variety of professional positions, including Assistant Professor at the University of Southern California and Visiting Professor at the ESSEC Paris, France. 

He has published many articles and his awards include the 2009 Article of Merit from the International Federation of Accountants, the AAA Notable Contribution to Management Accounting Literature Award in 2007 and the USC Marshall School of Business MBA. PM Golden Apple Teaching Award in 2005. 

He was recently elected to the  the American Accounting Association Board of Directors as Director Focusing on International.

Research and Development Panel

CIMA’s R&D panel is made up of practitioner and academic members who meet several times a year to discuss CIMA’s research agenda.

Members are selected from CIMA’s research and advisory boards and contribute their expertise on CIMA’s R&D programme and advise on the commissioning of high calibre research.

R&D panel members from the research advisory panel

  • Anthony Boateng (Chair)
  • Mark Beale

  • Nina Barakzai
  • Stuart McGregor
  • Rebecca Ryan

Read member biographies

R&D panel members from the research board

  • Professor Wim van der Stede
  • Professor Monte Swain
  • Professor Chris Chapman
  • Professor Dave Dugdale
  • Professor Lin Fitzgerald
  • Professor Michael Bromwich
  • Professor Robert Scapens

Read member biographies