Birmingham Management Accounting Research Group (BiMARG)

BiMARG is a recently established network of researchers investigating the broad area of management accounting and control in organisations. At a methodological level, its group members are primarily involved in critical and interpretive research, which aims to understand management accounting and control systems as socio-political, as well as economic, phenomena. Group members have also been involved in action research projects, developing new approaches to management accounting and control.

Current research is focused on issues:

  • Change in management accounting systems, 
  • Inter-organisational cost management and control
  • Accounting and governance in emerging/developing economies, and the implications of public sector reforms. 

Group members have considerable experience of undertaking field study research in business organisations, the public sector and other not-for-profit organisations. Recent projects have investigated management accounting and control in privatised utilities, the merchant shipping industry, banks, and family-owned businesses. Projects have been undertaken in Nigeria, Ghana, China, Greece, and Spain, in addition to the United Kingdom.

The group has been supported by generous research grants from the Chartered Institute of Management Accountants and the Nuffield Foundation; and is home to several research students.

Core members of BiMARG:

  • Professor Mathew Tsamenyi
  • Alan Coad

Research Students:

  • Adamu Godwin Anya (Management Accounting and Bank Mergers in Nigeria)
  • John Burnett (Management Accounting Change in Barbados)
  • Philippe Lassou (Accounting and Governance in Developing Countries)
  • George Germanos (Accounting Information and Decisions in SMEs in Greece)
  • Loukas Glyptis (Inter-organisational Control in Greek Shipping)
  • Samuel Simpson (Public Sector Governance in Ghana)

Doctoral Researcher


Alan Coad

Tel: +44 (0)121 414 7667