RESEARCH

EasyFinance and IMA: Two Decades of Management Accounting Research in China

A long-standing research relationship with IMA, and how that work connects to enterprise AI transformation today.

Overview

EasyFinance has maintained a long-standing research relationship with IMA (Institute of Management Accountants), one of the world's leading professional associations for management accountants and financial professionals. This collaboration has produced published research, formal institutional recognition, and a shared commitment to advancing management accounting practice across China's enterprise landscape.

This page documents that research history and connects it to EasyFinance's current work in enterprise AI transformation.

IMA Collaboration: Published Research and Institutional Recognition

In 2018, IMA published a report documenting the progress of management accounting practices in Chinese enterprises — recognizing EasyFinance's role in this advancement. The report, accessible on IMA's official website, describes the collaboration and the work done to build research infrastructure and practical application of management accounting in China.

SOURCE
IMA Inside Newsletter
“Report: Remarkable Progress for Chinese Management Accounting Practices”

Read it on imanet.org →

This collaboration included work to establish a formal research center focused on management accounting application in Chinese enterprises — bridging academic research and real-world business practice.

RESEARCH FOUNDATION

What Management Accounting Means in Practice

EasyFinance's research approach has always been grounded in how management accounting actually functions inside Chinese enterprises — not as a compliance discipline, but as a decision-making tool.

1
Strategy into targets
How do Chinese enterprises translate strategy into measurable operational targets?
2
Budget and performance design
How should companies design their budget and performance management systems?
3
Reporting and decisions
What is the right relationship between financial reporting and business decision-making?
4
Allocation and profit
How do management accounting frameworks enable better resource allocation, cost control, and profit improvement?

These questions remain the foundation of EasyFinance's work — now applied to a new context: enterprise AI.

Connecting Research History to Enterprise AI

The management accounting frameworks developed and refined over two decades of research have become directly relevant to enterprise AI implementation. As companies deploy Finance AI Agents and Business AI Agents, they encounter the same fundamental challenge that management accounting has always addressed: how do you define what good performance looks like, and how do you build the measurement and decision logic to track it?

WHAT AN AGENT NEEDS TO KNOW
Four management accounting questions
What thresholds define a material variance? Which deviations require escalation, and to whom? What does the company's cost structure look like, and how should anomalies be classified? How are targets set, and how should actual results be compared?

These are management accounting questions. The difference today is that AI agents can apply the answers continuously and at scale — but only if the answers have been clearly defined.

EasyFinance is currently conducting research on how management accounting methodology enables AI transformation, including work on the conditions under which Finance AI Agents and Business AI Agents create lasting operational value versus remaining point solutions.

Relevant IMA background research: “Next-Gen Controllership: Harnessing AI and Emerging Technologies to Transform Finance and Accounting”
Read it on imanet.org →

CURRENT AGENDA

Current Research Agenda

EasyFinance's active research focuses on three connected areas.

1
Management logic as the prerequisite for enterprise AI
Why AI transformation projects succeed or fail based on whether the underlying management rules, targets, and accountability structures are sufficiently well-defined before AI is introduced.
2
From Finance AI Agents to Business AI Agents
How enterprises that start with AI in finance — the area with the most structured data and clearest rules — extend AI into supply chain, pricing, project management, and organizational performance.
3
AI-native organization design
What organizational changes are necessary, and in what sequence, when AI agents become stable participants in core business processes: how task boundaries shift and how accountability is maintained.

For research collaboration inquiries, please contact EasyFinance through the main website.

Frequently Asked Questions

What is EasyFinance’s relationship with IMA?

EasyFinance has maintained a long-standing research relationship with IMA (Institute of Management Accountants). In 2018, IMA published a report documenting the progress of management accounting practices in Chinese enterprises and recognising EasyFinance’s role in this advancement. The collaboration also included work to establish a formal research center focused on management accounting application in Chinese enterprises.

What questions has EasyFinance’s research focused on?

The core questions are: how Chinese enterprises translate strategy into measurable operational targets; how companies should design their budget and performance management systems; what the right relationship is between financial reporting and business decision-making; and how management accounting frameworks enable better resource allocation, cost control, and profit improvement.

What is EasyFinance researching now?

Three connected areas: management logic as the prerequisite for enterprise AI; how enterprises extend from Finance AI Agents to Business AI Agents; and AI-native organization design — what organizational changes are necessary, and in what sequence, when AI agents become stable participants in core business processes.

Talk to EasyFinance

For international inquiries, research collaboration, or enterprise engagements, contact us directly.

Email us
inquiry@easyfinance.com.cn · Shanghai, China
“EasyFinance”, Strategic Financial Acumen® and Quantified Management® are registered trademarks of EasyFinance affiliated companies and are protected by law.