OFR set to create new CIMA roles.(REPORTING)(operating and financial review)(Chartered Institute of Management Accountants)(Brief Article)

Financial Management (Chartered Institude of Management Accountants),  June, 2005  

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Management accountants have a major part to play in ensuring that the new operating and financial review (OFR) requirements create a beneficial reporting mechanism. Professor Michael Bromwich, CIMA professor of accounting at the London School of Economics and Political Science, told a recent conference that narrative disclosures including the OFR were set to change management accountancy in many organisations and could alter the benchmarks of good corporate governance.

Speaking at the biannual Management Accounting Research Group conference in London, Bromwich said that management ...

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