Bromwich, Michael

Professor Michael Bromwich  


Position held

Emeritus CIMA Professor of Accounting and Financial Management


Experience keywords:

accounting standards; corporate strategy; high technology; joint costs; management accounting; new manufacturing environment; overheads; regulated industries; strategic management accounting

Research summary > [Click to expand]

My interest is to apply economic reasoning to theoretical and practical economic and accounting problems over wide area of micro- applications including accounting standards and financial reporting, economic and accounting aspects of regulation including financial management and the application of theory inspired approaches to accounting problems including joint costs, activity based methods and strategic applications of accounting.


French [Spoken: Basic, Written: Intermediate]

Media experience:

Radio; TV

Contact Points



Bhimani, Alnoor and Bromwich, Michael (2010) Management accounting: retrospect and prospect CIMA, Oxford, UK. ISBN 9781856179058

Bromwich, Michael and Macve, Richard and Sunder, Shyam (2010) Hicksian income in the conceptual framework Abacus, 46 (3). 348-376. ISSN 0001-3072


Bhimani, Alnoor and Bromwich, Michael (2009) Management accounting in a digital and global economy: the interface of strategy, technology, and cost information In: Chapman, Chris S. and Cooper, David J. and Miller, Peter, (eds.) Accounting, Organizations, and Institutions: Essays in Honour of Anthony Hopwood. Oxford University Press, Oxford, UK, 85-111. ISBN 9780199546350


Bromwich, Michael (2007) Fair values: imaginary prices and mystical markets In: Walton, P.J, (ed.) The Routledge Companion to Fair Value and Financial Reporting. Routledge, London, UK. ISBN 9780415423564


Benston, George J. and Bromwich, M. and Litan, Robert E. and Wagenhofer, Alfred (2006) Worldwide financial reporting: the development and future of accounting standards Oxford University Press, Oxford, UK. ISBN 9780195305838

Bromwich, Michael (2006) Economics in management accounting In: Chapman, C and Hopwood, A and Shields, M, (eds.) Handbook of Management Accounting Research: 1 (Handbooks of Management Accounting Research). Elsevier Science. ISBN 9780080445649

Bromwich, Michael and Benston, G.J and Wagenhofer, Alfred (2006) Principles-versus-rules-based accounting standards:The FASB's standard setting strategy Abacus, 42 (2). 165-188. ISSN 0001-3072


Macve, Richard and Bromwich, Michael and Sunder, S (2005) FASB/IASB Revisiting the Concepts: a comment on Hicks and the concept of ‘income’ in the conceptual framework London School of Economics and Political Science, London, UK.

Bromwich, Michael and Bhimani, Alnoor (2005) Management accounting: pathways to progress CIMA Research. CIMA Publishing, London, UK. ISBN 9781874784272


Bromwich, Michael (2004) Aspects of the future in accounting: the use of market prices and 'Fair values' in financial reports In: Hopwood, A and Leuz, C and Pfaff, D, (eds.) The Economics and Politics of Accounting: International Perspectives on Trends, Policy, and Practice. Oxford University Press, Oxford, UK, 32-57. ISBN 9780199260621


Benston, George J. and Bromwich, Michael and Litan, Robert E. and Wagenhofer, Alfred (2003) Following the money: the Enron failure and the state of corporate disclosure AEI-Brookings Joint Centre for Regulatory Studies, Washington D.C., USA. ISBN 0815708904


Bromwich, Michael and Vaas, P. (2002) Regulation and accounting In: Küpper, H.-U. and Wagenhofer, Alfred, (eds.) HandwöRterbuch Unternehmensrechnung und Controlling. Schäffer-Poeschel Verlag, Stuttgart. ISBN 9783791080482


Bhimani, Alnoor and Bromwich, Michael (2001) Activity based costing In: Warner, Malcolm, (ed.) The International Encyclopedia of Business and Management (International encyclopedia of business & management library). Cengage Learning EMEA, London, UK. ISBN 9781861521613

Bromwich, M. (2001) The ACCA/BAA distinguished academic lecture 1999: angels and trolls - the ASB's statement of principles for financial reporting British Accounting Review, 33 (1). 47-72. ISSN 0890-8389

Bromwich, Michael (2001) The ACCA/BAA distinguished academic 1999 lecture - angels and trolls: the ASB's statement of principles for financial reporting British Accounting Review, 33 (1). 47-72. ISSN 0890-8389


Bromwich, Michael and Hong, C (2000) Costs and regulation in the U.K. telecommunications industry Management Accounting Research, 11 (1). 137-165. ISSN 1044-5005


Bromwich, Michael and Hong, Cheolkyu (1999) Activity-based costing systems and incremental costs Management Accounting Research, 10 (1). 39-60. ISSN 1044-5005

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