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Alnoor Bhimani and Michael Bromwich

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About the author and department

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Alnoor Bhimani:

Michael Bromwich:

Accounting Department:

Relevant research

Bromwich, M. and Bhimani, A. (1994). Management Accounting: Pathways to Progress, London: CIMA.

Bhimani, A. and Bromwich, M. (2001). Activity Based Costing.InM. Warner (Ed), International Encyclopaedia of Business Management, London: Thomson Learning, 163-179.

Bhimani, A. and Bromwich, M. (2009). Management Accounting: Retrospect and Prospect, London, UK: Elsevier/CIMA.

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.

Bhimani, Alnoor and Gosselin, Maurice (2009) Cost management diversity in a global world: what can we learn? Cost Management, Sept- (Oct). 29-33.

Bhimani, Alnoor and De Souza, B. C. and Rocha, W. (2011) Inter-organizational cost management in a Brazilian context Cost Management, Nov- (Dec). 5-16.

Bhimani, A. (2012). Cost management in the digital age. In F. Mitchell, H. Norreklit and M. Jakobsen (Eds. The Routledge Companion to Cost Management, Oxford: Routledge, 381-388.

Evidence of impact


An article in the September 1994 issue of the CIMA Research Newsletter entitled “Research Update”, confirmed the book had become a record-breaking bestseller within a very short period:

“…Pathways to Progress has proved to be a best seller since it was published in March this year. Sales in April reached a record high … dwarfing figures for more “commercial” titles. The report by Michael Bromwich and Al Bhimani continues to sell well….It has been favourably reviewed in leading professional and academic journals…”

Robert Jelly the Executive Director-Education at CIMA recently commented on the consequences of the research on CIMA’s 200,000-plus students and members:

‘In relation to "Pathways to Progress" it had an enormous impact on the revisions of …the … 2010 CIMA syllabi… The … changes were radical for CIMA, particularly in relation to content, structure and assessment. The work both predicted and identified a significant shift in the substance of Management Accounting and its role in ensuring that sustainable businesses thrived, away from a focus on operational issues to strategic ones - particularly as the shift impacted on CFOs and the role the Finance function should play if it were itself to have a truly "value added" place in modern successful business. …it represented a "do or die" decision for the qualification, for without the significant shift to strategic content at the top levels of the syllabii I do not believe that CIMA would have been so successful in securing the confidence of businesses throughout the world as their "preferred qualification" for business and in maintaining its vital differentiation.’  (30 November 2012)

There is evidence, according to Mr Jelly, of the impact that the underpinning research continues to have on the profession today:

’CIMA will launch a new 2015 syllabus next year and I understand no significant changes will be made - testimony to your work.’

Case studies

The variety of topics discussed in the research has been consistently cited in numerous practice-based papers over the past two decades. This has been undertaken both by academics external to the HEI and independent professional organizations and practitioners. Importantly, the research provided practical recommendations on the application of accounting methods leading to a variety of case-based illustrations of the successful applications of some of the techniques. Below is a list of references to some of those case studies:

Bhimani, A. (2012). Cost management in the digital age. In F. Mitchell, H. Norreklit and M. Jakobsen (Eds.).The Routledge Companion to Cost Management. Oxford: Routledge, pp. 381-388.

Bhimani, Alnoor, De Souza, B. C. and Rocha, W. (2011).  Inter-organizational cost management in a Brazilian context. Cost Management, Nov- Dec. pp. 5-16.

Bhimani, A., C.Horngren, S. Datar and M. Rajan (2012) Management and Cost Accounting. 


Bhimani, A., C. Horngren, G. Sundem, W.O. Stratton, J. Schatzberg and D. Burgstahler. (2012). Introduction to Management Accounting. FT/Pearson.

Bhimani, A. (2012) Strategic Finance. London, UK: Strategy Press

Bhimani, A. and M. Gosselin (2009).  Cost management diversity in a global world: what can we learn? Cost Management, Sept- (Oct). pp. 29-33. 

Bhimani, A. (2009) Handbook of Management Accounting. London, UK: CCH/ICAEW. See 

Bhimani, A., M Gosselin, M. Ncube, and H. Okano. (2007) Activity-based costing: how far have we come internationally? Cost Management, 21 (3). pp. 12-17.             

Bhimani, Alnoor and Neike, C. (1999) How Siemens designed its target costing system to redesign its products. Journal of Cost Management, 13 (4). pp. 28-34. 

Bhimani, A. and H. Okano. (1995) Targeting Excellence: Target Cost Management at Toyota, Management Accounting (UK), pp. 42-45. 

Kald, M. and F. Nilsson. (2000). Performance Measurement at Nordic Companies. The European Management Journal, 18(1), pp. 113-127.                        

Jarvenpaa, M. (2007). Making Business Partners: A Case Study on how Management Accounting Culture has Changed, European Accounting Review, 16(1), pp. 99–142.

Relevant video and audio

Professor Bhimani interviewed on ‘Global issues in management accounting and control research’ at Simposio Internacional: IX International Accounting Research Symposium, 1 July 2013:

Professor Bhimani’s presentation on ‘Global Changes: The impact on management accounting’ at the LSE Management Accounting Research Group (MARG) conference, 22 April 2010:

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