Chartered Institute of Management Accountants' General Charitable Trust Fund

The Chartered Institute of Management Accountants' General Charitable Trust Fund (GCT) is a UK-registered charity in England and Wales, established and primarily supported by the Chartered Institute of Management Accountants (CIMA) to advance education and research in management accounting, accounting, finance, applied economics, taxation, auditing, costing, electronic data processing, and related fields. Its core mission promotes the science and discipline of management accounting through targeted academic support, fostering innovation and professional standards via rigorous, outcomes-focused research. Governed by trustees aligned with Charity Commission public benefit guidance, the GCT uniquely leverages CIMA's expertise and networks for maximum impact. However, since May 2023, it is managing towards dissolution, ceasing new donations and deploying remaining reserves strategically before closure.

The Trust funds specialised academic research projects, publication of findings, and occasional early-career academic networks or exchanges, prioritising proposals that advance knowledge in its core domains. Beneficiaries are university researchers and departments worldwide, including recent grantees like the University of Manchester, Aston University, University of Galway, Vienna University of Economics and Business, and Tulane University (USA), spanning UK, Europe, North America, and beyond.

Eligible applicants are exclusively academic institutions and researchers; it does not accept unsolicited applications, instead inviting pre-selected partners through existing networks amid its wind-down—no public process exists. Typical grants range from £5,000 to £20,000, with adhoc trustee decisions and no fixed deadlines.

The GCT excludes general charitable activities, core costs, capital projects, non-academic interventions, or grassroots efforts, focusing solely on peer-reviewed research with practical relevance. Its distinctive professional-body integration and imminent closure make it relevant only for established academic collaborators in management accounting seeking final-stage, invitation-only support.