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Academic research reports

Executive Summaries of research projects commissioned by CIMA. These reports summarise the project itself and present the key findings and the implications for business practitioners.

  • Targets for routine tasks affect performance of creative tasks

    Our experimental results demonstrate that providing both input and output targets for routine tasks leads to greater creative task performance relative to providing only one of these or no target.

    Targets for routine tasks affect performance of creative tasks

  • The accountability and management control of CSR foundations (CSRFs) in Mauritius

    In spite of their relative size and financial clout worldwide, very little is known about the modes of operation, monitoring and accountability of corporate foundations (CFs) in developed or developing countries. In Mauritius these are known as CSR Foundations (CSRFs).

    The accountability and management control of CSRFs in Mauritius

  • Impact assessment in a non-government organisation

    This project was conducted in a large development NGO to understand the challenges associated with assessing impact at both a programme and organisational level.

    Impact assessment in a non-government organisation

  • Integrated thinking

    Align purpose and the business model to market opportunities and sustainable performance. Find out how the finance organisation helps understand, enhance, and report strategies for long-term value creation.

    Integrated thinking

  • Risk management in the banking sector

    The involvement of management accountants in risk management and how the degree of this involvement is influenced by their personality traits.

    Risk management in the banking sector

  • Dealing with the unknown

    Leading in uncertain times by rethinking the design of management accounting and reporting systems.

    Dealing with the unknown

  • Value chain financing in agriculture: the case of Zambia

    Smallholder farmers in Zambia comprise 85% of the farming community. This study investigated and documented three independent case studies representing practical examples of value chain financing (VCF) applied within the Zambian smallholder agricultural sector.

    Value chain financing in agriculture: the case of Zambia

  • The role of management accounting in servitisation

    Exploring the potential role of management accounting in servitising manufacturing companies, where services are increasingly offered alongside physical products.

    The role of management accounting in servitisation

  • Early evidence on the economic consequences associated with integrated report quality

    We examine whether integrated report quality (IRQ) is associated with stock liquidity, firm value, expected future cash flow, and cost of capital.

    Early evidence on the economic consequences associated with integrated report quality

  • Management control systems in public networks

    Management Control Systems in Public Networks

    Management Control Systems in Public Networks

  • Financial crisis and changes in management controls in banks

    Financial crisis and changes in management controls in banks

    Financial crisis and management control in banks

  • Governmental financial resilience under austerity: English local authorities

    Governmental financial resilience under austerity: English local authorities

    Governmental financial resilience under austerity: English local authorities

latest reports

 All academic research reports by topic

Budgeting and planning

Enterprise risk management and budgetary control: a management challenge 2011
Budgeting practice and organisational structure 2010
Managerial judgement and strategic investment decisions 2008
Re-inventing budgeting: the impact of third-way modernisation on local government budgeting 2006
Interest rate risk management 2005

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Changes in the accounting function

IPOs, organisational and management accounting change in listed Chinese state-owned enterprises 2014
Risk manager or risqué manager? 2010
A comparative investigation into the diffusion of management accounting innovations in the UK, Australia and New Zealand 2009
Management accountants: a profession dramatically changed by ERP system 2008
Contemporary management accounting practices in UK manufacturing  2005

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Governance

Financial crisis and changes in management controls in banks
2016
Collaboration and control: managing tensions in competitive interorganisational relationships 2011
Financial management in the governance of with-profits UK life insurers 2009

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MA in different sectors

The role of management accounting in new product design and development decisions 2011
Activity based costing in China 2011
Control of top management teams in Spanish hospitals 2011

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Management and financial accounting

 Incentives, accountability and myopic decision making: a neuroscientific investigation 2015
Management accounting in support of the strategic management process 2015
The effects of cloud technology on management accounting 2015
Management accounting practices of UK SMEs 2013
Professional identity of management accountants: leadership in changing environments 2012

Drivers of risk management

2011
Integrating risk and performance in management reporting 2011
Formal and informal feedback in management accounting 2010
Creating and popularising a global management accounting idea: the balanced scorecard 2010
Tools to manage reverse logistics 2010
Experiencing change in German controlling: management accounting in a globalising world 2010
Integrating management accounting systems in mergers and acquisitions 2010
Don't blame the tools: the adoption and implementation of managerial innovations 2008
The effect of intrinsic and extrinsic rewards on the perceptions of middle level managers 2008
Time estimates as cost drivers  2008
 Designing value and valuing design 2006
Barriers and catalysts to sound financial systems in small-sized enterprises 2004
Identifying best practice integrated design and management accounting processes 2004
Implementing the EVA business philosophy: management accounting evidence from New Zealand 2003

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Organisational management

Risk culture in financial organisations 2013
Managing inter-firm interdependencies in R&D investment: Insights from the semiconductor industry 2012
Management controls in automotive international joint ventures involving Chinese parent companies 2011
Project portfolio management in turbulent times 2011
Reporting and managing risk 2010
Human resource policies, accounting and organisational performance 2010
Interventionist management accounting research: lessons learned 2010
The use of activity-based planning (ABP) in the UK Crown Prosecution Service 2006
Accounting for new organisational forms: the case of subcontracting and outsourcing 2005
Intelligent internet agents for business management and accounting 2005
Pursuing shareholder value: implications for human resource management 2005

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Public sector

Financial performance of state owned enterprises in emerging economies 2012
Assessing the effectiveness of NHS budgeting 2011
Costing in the NHS 2010
Performance management and metric manipulation in the public sector 2009
The balancing act in hospital performance measurement 2009
Costs, care and rationing 2006
Annuality in public budgeting: an exploratory study 2005
The private finance initiative in the NHS 2004
Cost variability in healthcare 2003

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Sustainability and ethics

Management control for sustainability strategy 2011
Strategic responses to global climate change: a UK analysis 2011
Sustainability and the role of the management accountant 2011
Sustainability performance management: how CFOs can unlock value 2011
UK Bribery Act: seminar, survey and guidance 2011
Westpac’s squashed tomato strategy 2010
Accounting for ethical, social, environmental and economic issues 2006
Emissions trading and the management accountant 2006