IMA serves the profession through in-depth research, thought leadership, and advocacy on key management accounting issues.
Research at IMA
A key part of IMA’s mission is conducting and sponsoring research in the field of management accounting. Research has been a fundamental part of IMA’s mission since the founding of our association in 1919. In fact, we were the first organization established to conduct research for the management accounting profession. Since those early days, more than 500 researchers have produced more than 250 studies to illuminate issues of importance to our members.
We deliver on our research mission in a variety of ways. These include research conducted by IMA’s Research Center of Excellence (CoE); research funded by IMA’s Research Foundation; publication of the IMA Educational Case Journal; and operation of the McLeod Information Center, which assists members in researching accounting issues.
IMA’s CoE provides our members with leading-edge research on issues and practices affecting the management accounting and finance profession. The CoE, along with IMA’s Research Foundation, delivers actionable, relevant research for practitioners in accounting and finance who are involved in decision support, planning, budgeting, forecasting, risk management, and internal controls over financial reporting. The research is organized into five practice areas: Business Performance Management; Governance, Risk, and Compliance (GRC); Leadership Strategies and Ethics; Strategic Cost Management; and Technology Enablement.
Our new strategic partnership with ACCA has greatly enhanced the scope of our research efforts. Working together, IMA and ACCA publish a quarterly Global Economic Conditions Survey reflecting the views of professional accountants and senior executives on the state of the global economy. We will be starting a semiannual CFO survey in fiscal 2013, as well as a variety of studies focused on the needs of accounting and finance professionals in business.
Other Research Resources
Another way we support the profession through research is with the IMA Educational Case Journal, a quarterly, online journal that publishes teaching cases in the field of management accounting. We also produce periodic Statements on Management Accounting (SMAs), delivering authoritative findings on accounting and financial management issues.