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CAIRO BOOKS's Description
This book is part of the celebrations to mark CIMA's 90th anniversary in 2009.
It looks at the development of cost and management accounting from the founding
of the Institute to today. It considers a number of immediate challenges to
management accountants and surveys a range of issues and challenges that will
likely affect management accounting thought and practice in the future.
The authors examine the possibilities for accountants to widen their focus and
become more familiar with the enterprise technology determining their
organisations' cost structures and with the effects of multiple production in
various locations, such as economies or diseconomies of scale. Such change may
require the alteration of traditional cost models used by accountants to become
The book suggests how this may be accomplished and highlights the need for
management accountants to work as part of management teams throughout the
organisation as business partners rather than remain grounded in specialist
information provision roles.
Alnoor Bhimani is Professor of Management Accounting at the London School of
Economics. He is also a Certified Management Accountant as well as an author of
15 books and over 100 articles.
Michael Bromwich was CIMA's Professor of Accounting and Financial Management
at the London School of Economics and Political Science (1985 to 2006), now
Emeritus. He is a Past President of CIMA (1987/88) and currently serves on
CIMA's Technical Committee.
- A unique survey of 90 years of CIMA research
- Analyses the research to determine future challenges for management
accounting and business practices
- Charts the history of management accountancy and business practice over
nearly 100 years
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