CIMA Ireland part qualified salary survey 2010 · per annum was reported in 2009 – this has...

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CIMA Ireland part qualified salary survey 2010

Transcript of CIMA Ireland part qualified salary survey 2010 · per annum was reported in 2009 – this has...

Page 1: CIMA Ireland part qualified salary survey 2010 · per annum was reported in 2009 – this has reduced to just €967 in 2010. This is a reflection of the larger salary decreases experienced

CIMA Ireland part qualified salary survey 2010

Page 2: CIMA Ireland part qualified salary survey 2010 · per annum was reported in 2009 – this has reduced to just €967 in 2010. This is a reflection of the larger salary decreases experienced

CIMA salary survey 2010 – Ireland

Foreword 1

Executive summary 2

Main findings 4

Salaries and bonuses 4

Gender 4

Sector 4

Job role 5

CIMA level 6

Future 7

Recruitment and retention 8

Importance of benefits 8

Satisfaction with salary and benefits 9

Working hours 10

Learning and personal development 11

Skill set requirements 12

Geographical mobility 13

Extent of movement 13

Top destinations 13

One word to describe CIMA difference 15

Country specific salary information 15

Technical information 16

Further information 16

Global contacts 17

Page 3: CIMA Ireland part qualified salary survey 2010 · per annum was reported in 2009 – this has reduced to just €967 in 2010. This is a reflection of the larger salary decreases experienced

1

Foreword

On behalf of the Chartered Institute of Management Accountants (CIMA), I

would like to welcome you to our second global part qualified salary survey.

The results in this report will provide you with an insight into the current

employment experiences and career aspirations of the business leaders of

tomorrow – CIMA’s Irish student base.

Despite ongoing economic instability in many regions around the world, our

report shows a strong relationship between our students and their employers.

Businesses are looking to their professionally-qualified management

accountants to help guide them through the recession and on to sustainable success. This gives our

students a greater sense of job security than those studying for many other professional qualifications.

Our global survey clearly shows that most of our students believe they are recession-proof. 92% do

not anticipate being affected by redundancy in 2010. This response could also reflect an increasingly

optimistic view of the general economic conditions: this percentage is even higher than the level of

confidence felt by students in last year’s survey (83%). Moreover, nearly two thirds are feeling positive

enough to make a job move in the next two years, although with this feeling of security comes higher

expectations. This year, just 51% of students are happy with their current salary compared with 58% in

2009. The drop could indicate a greater sense of professional value as the downturn lifts.

This report which focuses on CIMA students in Ireland identifies a number of important trends. Namely,

the current difficulties brought on by the recession in Ireland is reflected in our students’ views about

job security and satisfaction. A total of 15% are concerned about redundancy in the coming year.

This is the highest percentage of all countries surveyed. Moreover, more than half our students (59%)

are anticipating salary freezes while 16% are expecting their earnings to be reduced. With this in

mind, it is not surprising that salary satisfaction has dropped from 65% to 55% this year – although a

comparatively high number (68%) are satisfied with their benefits packages.

However our Irish students are displaying a very practical approach to the current economic uncertainty.

A total of 80% of respondents think that 2010 is a good year to invest more time in continuing

professional development (CPD). This may explain why 58% intend to change jobs in the next two years

and over a quarter (28%) are considering new career opportunities and better salaries abroad. Most are

determined to find the time to increase their skill set. Only 24% feel that their learning and development

suffered in 2009 as a result of the recession and budget cuts. Personal development, reporting and

analysis and leadership skills are considered the most useful skills to acquire in the next 12 months.

Overall, the global survey reinforces the fact that a growing number of students are finding that CIMA’s

professional accountancy qualification is the best way to develop their career potential. In 2009 we saw

a second year of record student growth and, for the first time, a majority of our new students (56% of

the total) were based outside the UK.

Please read through the following pages to find further snapshots of our students’ working lives. I hope

you find it informative reading.

Charles Tilley

Chief Executive

CIMA

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Executive summaryIreland’s economy has been hard hit by the recession. Official figures from the Central Bank

of Ireland showed that GDP declined by 7% in 2009. Unemployment rates averaged just

below 12% during the same period. The recovery is expected to be a very slow and gradual

one, with the Central Bank anticipating the recession to continue during 2010 with a GDP

decline of some 1%. Full recovery seems unlikely much before the latter stages of this year

and early 2011.

The second annual global salary survey of CIMA students was carried out in February 2010.

A total of 2,563 employed students (who had sat an exam within the last two years under

the 2005 CIMA qualification structure) contributed to the survey of which 244 responses

were from Ireland. This report summarises the results of this survey with a particular focus

on Ireland, looking at how recent economic events are impacting on salary levels and benefit

packages experienced by CIMA students working there.

Salaries and bonuses

• The average basic salary in Ireland is €41,383, plus a bonus of €1,690, producing a total

annual package of €43,073.

• Half of respondents are not expecting to receive any bonus in 2010 (compared with 43%

in 2009).

• Looking at the average bonus of only those respondents expecting to receive one in 2010,

there has been little movement between 2009 (€3,598) and 2010 (€3,352).

• The difference in basic salary between men and women has reduced. A difference of

€6,330 per annum was reported in 2009 – this has reduced to just €967 in 2010.

• Passed finalists are the highest earners, with a basic salary €8,772 greater than those

students at managerial level.

• 59% of respondents are expecting a salary freeze in 2010 (the most pessimistic of all

countries), 16% are expecting salary reductions, and 15% are anticipating possible

redundancy.

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Recruitment and retention

• As the overall average salary received has declined, so too has satisfaction. In 2009, 65%

stated they were satisfied with their salary; in 2010 this has decreased to 55%.

• Those at managerial level are the most satisfied with their salary: 57% stated they are

satisfied, compared to 50% of passed finalists and 48% TOPCIMA.

• As you might expect, salary satisfaction is higher amongst the highest earners with 90%

stating they are satisfied, compared to just 29% of the lower tier earners.

• The most important benefits are pensions, study leave and contribution/payment of

CIMA fees.

• Personal development, reporting and analysis and leadership are the main skills students

would like to focus on over the next 12 months. This is a reflection of the 80% of

students that feel given the current economic conditions, 2010 is a good year for them to

invest time into their personal development and future.

Geographical mobility

• 58% of Irish students intend to change jobs in the next two years, including one-third

who plan to move within the next twelve months.

• A new career opportunity is a key motivator for those planning to move abroad (63%), as

is the desire for an improved salary (55%) and an improved quality of life (55%).

• Of those looking to move overseas (28%), most have a preference for moving to English

speaking countries. The UK is the most popular destination (48%), followed by the USA

(35%) and Australia (35%).

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Main findings

Salaries and bonuses

The average basic annual salary is €41,383 with an average bonus of €1,690, making a total

average remuneration package of €43,073. Salaries since 2009, will appear to have dropped

because salary band points have changed between surveys.

In Dublin, where 78% of Ireland’s highest tier earners are based, the average salary rises to

€43,000 per annum.

Half of respondents are not expecting to receive any bonus in 2010 (compared with 43% in

2009). For those who are expecting a bonus, it will be equivalent to 8% of their salary.

Looking at the average bonus of only those respondents expecting to receive one in 2010,

there has been little movement between 2009 (€3,598) and 2010 (€3,352).

Gender

The difference in basic salary between men and women has reduced. A difference of €6,330

per annum was reported in 2009 – this has reduced to just €967 in 2010. This is a reflection

of the larger salary decreases experienced by men. In 2010, the average salary for males

is €8,711 lower than in 2009 (17% decrease), compared to a €3,348 (8%) reduction for

women. The gender disparity is now only 2%.

Remuneration package by gender

Salary Bonus Total package

Ireland overall €41,383 €1,690 €43,073

Male €41,784 €1,739 €43,523

Female €40,817 €1,621 €42,438

Sector

CIMA is important to the broad base of international industry with the accountancy, and

banking, finance and insurance sectors employing the highest proportion of CIMA students

– 20% each – followed by the manufacturing and engineering sector with 12%, and the ICT,

telecoms and technology sector with 10%.

The majority (67%) work for organisations employing at least 500 staff internationally.

The difference between male and female salaries has reduced to just €967 in 2010.

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Although the base numbers are too small to draw any reliable conclusions (244), the chart

below offers an indication of the trends by key sectors.

Average salary and bonus by sector

Job role

CIMA students most commonly report their job title as management accountant (17%),

finance or business analyst (12%), accounts assistant/accounts executive (8%), or financial

accountant (8%) demonstrating the strategic nature of many students’ roles. Again, as base

numbers are low it is only possible to give an indication of average salaries by key job titles.

Average salary and bonus by job role

In terms of fitting into the business, organisational structure is relatively traditional for

respondents, as 72% sit in the finance division. A further 16% reside in operations and 2% in

strategy. The information technology function is also important as 5% are based there.

ICT, technology and telecoms

Banking, finance and insurance

Manufacturing and engineering

Accountancy

Ireland overall

€51,438€50,000

€43,061

€38,793

€41,383

€45,082

€39,923

€36,582 €37,591

€43,073

Salary Bonus Total

Passed finalist

TOPCIMA

Strategic

Managerial

Ireland overall

€47,452€45,218

€44,729

€42,536

€41,383

€47,238

€43,714

€36,446 €37,806

€43,073

Salary Bonus Total

Finance analyst/business analyst

Financial accountant

Management acountant

Accountant

Ireland overall

€49,025€46,417

€45,132

€41,726

€41,383

€48,262

€42,979

€35,001 €36,637

€43,073

Salary Bonus Total

ICT, technology and telecoms

Banking, finance and insurance

Manufacturing and engineering

Accountancy

Ireland overall

€51,438€50,000

€43,061

€38,793

€41,383

€45,082

€39,923

€36,582 €37,591

€43,073

Salary Bonus Total

Passed finalist

TOPCIMA

Strategic

Managerial

Ireland overall

€47,452€45,218

€44,729

€42,536

€41,383

€47,238

€43,714

€36,446 €37,806

€43,073

Salary Bonus Total

Finance analyst/business analyst

Financial accountant

Management acountant

Accountant

Ireland overall

€49,025€46,417

€45,132

€41,726

€41,383

€48,262

€42,979

€35,001 €36,637

€43,073

Salary Bonus Total

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CIMA level

The higher the level of CIMA1 study, the higher the salary. However, the gap has decreased

significantly this year. In 2009, passed finalists earned 32% (or €14,260) more than

managerial level students. In 2010, this has reduced to 25% (or €9,646).

Average salary and bonus by CIMA level

Although passed finalists receive the largest basic salary, they have also seen the biggest

reduction in salary. Salaries amongst passed finalists have fallen €11,751 (20%) in 2010.

1 For the purposes of this survey, CIMA level data was collected under the 2005 CIMA qualification structure and refers to those at managerial level, strategic level, TOPCIMA and passed finalists. For comparison under the 2010 qualification structure, these levels are respectively now known as operational/management level, strategic level, T4 Part B Case Study and exams complete.

Passed finalists earn on average €9,000 more than students at managerial level.

ICT, technology and telecoms

Banking, finance and insurance

Manufacturing and engineering

Accountancy

Ireland overall

€51,438€50,000

€43,061

€38,793

€41,383

€45,082

€39,923

€36,582 €37,591

€43,073

Salary Bonus Total

Passed finalist

TOPCIMA

Strategic

Managerial

Ireland overall

€47,452€45,218

€44,729

€42,536

€41,383

€47,238

€43,714

€36,446 €37,806

€43,073

Salary Bonus Total

Finance analyst/business analyst

Financial accountant

Management acountant

Accountant

Ireland overall

€49,025€46,417

€45,132

€41,726

€41,383

€48,262

€42,979

€35,001 €36,637

€43,073

Salary Bonus Total

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Future

Approximately three-fifths (59%) of respondents are expecting a pay freeze in 2010. This

proportion is the highest recorded across all countries surveyed (39% globally). Likewise,

those facing redundancy and salary reductions in 2010 are the highest of all the CIMA

countries surveyed: 15% of respondents are anticipating redundancy (8% global average)

and 16% are expecting salary reductions (3% global average).

Anticipated impacts in 2010

Those students studying TOPCIMA and passed finalists are more expectant than those at

managerial level to be impacted by pay freezes in 2010.

Women are less likely to anticipate negative factors impacting their salary: 31% state no

negative factors are expected to affect them in 2010, compared to 26% of men.

59% of students in Ireland are expecting a pay freeze in 2010.

59%

16%

15%

3%

28%

Pay freeze

Salary reduction

Redundancy

Shorter working week

None of the above

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Recruitment and retention

Importance of benefits

The most popular benefits, both in terms of availability and importance, are pension, study

leave, and contribution/payment of CIMA fees, currently received by 62%, 58% and 66% of

students respectively. In terms of benefits received, bonuses do not score so highly (39%)

and there also appears to be big expectation gaps around pay rise and/or bonus as an

incentive to pass exams (received by less than 10%).

Men are significantly more likely to receive a company car allowance (7% compared to 0%

of women), life assurance (30% vs 14%) and the option for working from home (13% vs

4%).

High tier earners are more likely to receive the more traditional benefits compared to other

salary groups, e.g. company cars, bonuses, mobile phone, life assurance, working from home

and healthcare.

Importance of benefits (mean score) by benefits received 5 = extremely important, 1 = not at all important

4.5 4.4 4.3 4.2 4.24 4 3.9 3.8 3.6

3.4 3.43.2 3.1 3 2.9 2.9 2.8 2.7 2.7 2.6

2.2

54.5

43.5

32.5

21.5

10.5

0

100%90%80%70%60%50%40%30%20%10%0%

Importance Benefit received

Pens

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aym

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Trav

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Employers could improve satisfaction levels by offering pay rises or bonuses as an incentive for passing exams, as well as flexible working hours.

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Satisfaction with salary and benefits

Salary satisfaction has fallen from 65% in 2009 to 55% in 2010. The impact the economy is

having on salaries can probably be directly linked with the fall in salary satisfaction amongst

students.

In general, respondents are considerably more satisfied with the level of benefits they receive

compared to salary levels. Overall, 68% are satisfied with their benefits, compared to 55%

satisfied with their salary.

The reduction in salary amongst passed finalists is reflected in the decrease in salary

satisfaction amongst this group. In 2009, 69% of passed finalists were satisfied with their

salary. In 2010, this has reduced to 50%.

Unlike salary satisfaction which does vary by CIMA level, there is little difference by CIMA

level for benefits satisfaction.

Those at managerial and strategic level are the most satisfied with their salary: 57% stated

they are satisfied, compared to 50% of passed finalists and 48% studying TOPCIMA.

Percentage satisfied or extremely satisfied with salary and benefits by CIMA level

High tier earners (earning more than €45,000 per year) show similar levels of satisfaction

for both salaries and benefits. However, low tier earners (earning less than €35,000 per year)

are considerably more satisfied with their level of benefits than their salaries (47% and 29%

respectively).

Women are as satisfied with the benefits they receive as men, despite receiving lower

bonuses.

Salary satisfaction has fallen from 65% in 2009 to 55% in 2010.

55%

68%

57%

69%

50%

66%

48%

72%

57%

68%

Irel

and

over

all

Man

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TOP

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Pass

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Salary Benefits

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Percentage satisfied or extremely satisfied with salary and benefits by salary level

Working hours

The average working week is 43 hours – compared to 42 hours globally. 43% of respondents

work between 35 and 40 hours per week, and 42% work between 41 and 50 hours.

Just over one-third (35%) expect to see their hours increase, with those who are already

working longer than average hours (41 and above) more likely to see their hours increase

further (46% of those working 41-50 hours stated the need is increasing).

Requirement to work outside normal hours

Most students (76%) cite taking on more responsibility/more pressure as the reason for

increased hours. A further 53% of students state understaffing/lack of resources as a driver,

highlighting a possible impact of the current economic climate. Company growth is cited by

30% of students expecting their hours to increase in 2010, compared to 12% this time last

year.

90%84%

54%74%

55%68%

29%47%

High tier earners (>€45,000)

Mid tier earners

Low tier earners (<€35,000)

Ireland overall

Salary Benefits

35%

8%

Increasing

Decreasing

Staying the same57%

Company growth is cited by 30% of students expecting their hours to increase in 2010, compared to 12% this time last year.

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Reasons for increasing hours

Learning and personal development

As a result of the current economic climate and high unemployment rates, 80% of

Irish respondents think that 2010 will be a good year to invest more time into personal

development and their future. Only 24% feel that their learning and development suffered

in 2009 as a result of the recession and budget cuts. Furthermore, they were not complacent

during the boom years – only 9% seeing prosperity as a reason not to train and develop.

Time sparseness was only likely to inhibit one-quarter of Irish respondents continuing with

their personal development.

Agreement with learning and personal development statements (mean score) 1 = strongly disagree, 5 = strongly agree

As a result of the current economic climate and high unemployment rates, 80% of Irish respondents think that 2010 will be a good year to invest more time into personal development and their future.

4.1

2.6

2.5

2

As a result of the current economic climate and highunemployment rates, 2010 will be a good year to investmore time into my personal development and future

During 2009 my learning and development sufferedas a result of the recession and budget cut back

Dooring the boom years I was too time poortoo undertake training and development

During the boom years I saw no reasonfor training and development

70%76%

52%54%

12%30%

24%23%

36%30%

37%33%

Taken on more responsibility/more pressure

Understaffing/lack of resources

Current financial climate

Company culture

Company growth

My role has changed

2009 2010

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Skill set requirements

CIMA students are well aware that progression in their future career depends on their

acquisition of wider skills beyond technical accountancy. Personal development, reporting

and analysis, and leadership are considered the most useful skills to acquire in the next 12

months, cited by 47%, 41% and 39% respectively. Project management, communication,

and strategic planning and implementation are also considered important, required by 36%,

34% and 33% respectively.

There are clear differences in requirements by level of study. Those at managerial level are

more likely to cite budgeting skills, and reporting and analysis as talents to develop in 2010,

and they are significantly less likely to look to develop persuading and influencing skills.

Students at strategic level and those studying TOPCIMA are both more likely to develop

their skills in risk management (41% and 33% respectively). No single skill set area stands

out as being more relevant to passed finalists.

Further differences are present by gender with women more interested in reporting and

analysis (51% compared to 34% of men). Women are also more interested in problem

solving (33% vs 21%) and communication (41% vs 29%).

Skill sets required

47%

41%

39%

36%

34%

33%

31%

30%

26%

25%

25%

25%

24%

24%

18%

15%

12%

Personal development (e.g. career planning, time management)

Reporting and analysis

Leadership

Project management

Communication (e.g. negotiating, writing, presenting)

Strategic planning and implementation

Decision making

Persuading and influencing

Problem solving

Skills for developing others (e.g. assessing performance, coaching)

Risk management

Time management

Budgeting

IT software (MS Excel, Word, Powerpoint, etc.)

Internal audit and control

Team building

IT (hardware systems)

There are clear differences in skill set requirements by level of study.

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Geographical mobility

Extent of movement

58% of Irish students intend to change jobs in the next two years, including one-third that

have a preference to move within the next twelve months.

Career plans for the next two years – when are you looking to move job?

The majority of people moving would prefer to stay within Ireland (72%). But with over one-

quarter (28%) of respondents looking to move outside their country for a new position, it is

clear CIMA students value geographical mobility.

Top destinations

Mobility of CIMA qualification

25%

12%

9%

12%

42%

1-2 years

7-11 months

4-6 months

0-3 months

Not currently seeking

New Zealand10%

UK48%

Germany15%

Australia35%

Switzerland20%

USA35%

Canada25%

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Of those looking to move overseas, most have a preference for moving to English speaking

countries. The UK is the most popular destination (48%), followed by the USA (35%),

Australia (35%) and Canada (25%).

It could be said that the economic situation is also a driver behind some students wishing to

work outside of the country. A new career opportunity is a key motivator for those planning

to move abroad (63%; up from 30% in 2009), as is the desire for an improved salary (55%;

up from 38% in 2009) and better employment opportunities (45%; up from 33% in 2009).

Relocation reasons of those likely to move abroad

30%63%

62%55%

38%55%

33%45%

40%40%

36%33%

26%28%

22%28%

15%23%

23%18%

0%15%

15%15%

New career opportunity

Improved quality of life

Improved salary

Better employment opportunities

Experience a different culture

Friends and family

Stronger economy

Take time out/travel

Work promotion

Improved employment conditions

To learn a new language

Internal company transfer

2009 2010

A new career opportunity is the key motivator for those planning to relocate abroad (63%; up from 30% in 2009).

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One word used to describe how CIMA is different from other accountancy qualifications...The size of the font reflects the number of times the word was spontaneously mentioned.

Country specific salary informationThis section provides a breakdown of country specific salary information by key indicators

(where the sample base is large enough to provide reliable information).

Ireland

Base: 244 Salary Bonus PackageTotal €41,383 €1,690 €43,073GenderMale €41,784 €1,739 €43,523Female €40,817 €1,621 €42,438LevelManagerial €36,446 €1,360 €37,806Strategic €42,536 €1,178 €43,714TOPCIMA €44,729 €2,509 €47,238Passed finalist €45,218 €2,234 €47,452Experience since enrolling Less than 1 year €33,500 €1,776 €35,2761-2 years €37,027 €794 €37,8212-3 years €38,954 €1,475 €40,4293-4 years €41,037 €1,765 €42,8024-5 years €40,700 €2,154 €42,8545 years + €46,386 €2,009 €48,395Job roleAccountant €35,001 €1,636 €36,637Management accountant €41,726 €1,253 €42,979Financial accountant €45,132 €3,130 €48,262Finance analyst/Business analyst €46,417 €2,608 €49,025SectorAccountancy €36,582 €1,009 €37,591Manufacturing and engineering €38,793 €1,130 €39,923Banking, finance and insurance €43,061 €2,021 €45,082ICT, technology and telecoms €50,000 €1,438 €51,438

FocusedManagement

BusinessGlobal

Recognised

Unique

WorldwideMarketability

FlexibilityForward

Ind

ust

ry

BroaderStrategic

Practical

Diverse

Spec

iali

sed

Inte

rest

ing

ALL-ENCOMPASSING

Better

Versatile Rounded

Superior

Relevant

Varied Innovative

DifficultChallenging

Professional

Dyn

amic

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16

Technical information Data collection for the CIMA Global Part Qualified Salary Survey 2010 was carried out

by CIMA itself online during the period 28 January to 14 February 2009. The data was

subsequently rim weighted (by Redshift Research) by country to ensure the profile of the

survey sample accurately represents all CIMA markets.

13,980 CIMA students globally were selected and invited to participate (UK, Ireland, South

Africa, Sri Lanka, Malaysia, India, Hong Kong, Australia, Mainland China, UAE, Botswana,

Pakistan, Russia, Poland and Zambia). A total of 2,563 completed the study globally (18%

response rate), with 244 respondents from Ireland. Basic responses were as follows:

For the purposes of this survey, CIMA level data was collected under the 2005 CIMA

qualification structure and refers to those at managerial level, strategic level, TOPCIMA and

passed finalists. For comparison under the 2010 qualification structure, these levels are

respectively now known as operational/management level, strategic level, T4 Part B Case

Study and exams complete.

Further informationFor further information on technical matters relating to this survey, contact

[email protected]

For further country specific analysis and reports, visit CIMA MY JOBS at

http://myjobs.cimaglobal.com/

Both the Chartered Institute of Management Accountants and Redshift Research are Market

Research Society Company Partners. The organisations abide by the Market Research

Society’s Code of Conduct and the Data Protection Act.

Table of responses by age band

Under 25 7

25-34 162

35-44 67

45 and over 8

Total 244

Table of responses by gender

Male 143

Female 101

Total 244

Table of responses by CIMA level

Managerial 83

Strategic 69

TOPCIMA 46

Passed finalist 46

Total 244

Page 19: CIMA Ireland part qualified salary survey 2010 · per annum was reported in 2009 – this has reduced to just €967 in 2010. This is a reflection of the larger salary decreases experienced

17

Global contacts

CIMA UK – Head Office26 Chapter StreetLondonSW1P 4NPUnited KingdomT. +44 (0)20 8849 2287F. +44 (0)20 8849 2450E. [email protected]

CIMA AustraliaSuite 1305109 Pitt StreetSydney NSW 2000AustraliaT. +61 (0)2 9376 9900F. +61 (0)2 9376 9905E. [email protected]/australia

CIMA BotswanaPlot 50676, 2nd Floor, Block BBIFM Building, Fairgrounds Office ParkGaborone, BotswanaPostal address:PO Box 403475Gaborone, BotswanaTelefax. +267 395 2362F. +267 395 2362/397 2982E. [email protected]/botswana

CIMA ChinaUnit 1508AAZIA Center, 15th floor1233 Lujiazui Ring RoadPudongShanghai 200120P.R.ChinaT. +86 400 820 4080 +86 (0)21 5528 5119F. +86 (0)21 5228 5120E. [email protected]/chinawww.cncima.com

CIMA Hong KongSuites 1414 – 141514th Floor Jardine HouseCentral, Hong KongT. +852 2511 2003F. +852 2507 4701E. [email protected]

CIMA IndiaUnit 1-A-1, 3rd FloorVibgyor Towers C-62, G Block,Bandra Kurla Complex,Bandra (East),Mumbai - 400 051T. +91 (0)22 4237 0100F. +91 (0)22 4237 0109E. [email protected]/india

CIMA Ireland45-47 Pembroke RoadBallsbridge, Dublin 4T. +353 (0)1 643 0400F. +353 (0)1 643 0401E. [email protected]

CIMA MalaysiaLots 1.03b and 1.05, Level 1KPMG TOWER8 First Avenue, Bandar Utama47800 Petaling JayaSelangor Darul EhsanMalaysiaT. +60 (0)3 7723 0230F. +60 (0)3 7723 0231E. [email protected]/malaysia

CIMA Middle EastOffice E01, 1st Foor, Block 3PO Box 502221Dubai Knowledge VillageAl Sofouh RoadDubai, UAET. +971 4434 7370F. +971 4434 1998E. [email protected]/middleeast

CIMA PakistanNo. 201, 2nd floor Business ArcadePlot No. 27 A, Block 6, P.E.C.H.S.Shahra-e-FaisalKarachi, PakistanT. +92 21 3432 2387/88/89F. +92 21 3432 2390E. [email protected]/pakistan

CIMA Singapore51 Goldhill Plaza, #08-02Singapore 308900T. +65 6535 6822F. +65 6534 3992E. [email protected]/singapore

CIMA South Africa1st Floor, 198 Oxford RoadIllovo, JohannesburgSouth AfricaPostal address:PO Box 745, Northlands 2116, South AfricaT. +27 (0)11 788 8723/0861 CIMA SAF. +27 (0)11 788 8724E. [email protected]/southafrica

CIMA Sri Lanka356 Elvitigala MawathaColombo 5Sri LankaT. +94 (0)11 250 3880F. +94 (0)11 250 3881E. [email protected]/srilanka

CIMA Zambia6053, Sibweni RoadNorthmead, LusakaZambiaPostal address:PO Box 30640, Lusaka, ZambiaT. +260 21 1 290 219/291 708F. +260 21 1 290 548E. [email protected]/zambia

CIMA Zimbabwe6th Floor, Michael House62 Nelson Mandela Avenue,HarareZimbabwePostal address:PO Box 3831, Harare, ZimbabweTelefax. +263 (0) 4 708600/702617F. +263 (0) 4 708600/702617E. [email protected]/zimbabwe

CIMA’s global offices may change during the year, so please visit the global web links for the most up-to-date contact details. For a full list of global contacts, please visitwww.cimaglobal.com/globalcontacts

Page 20: CIMA Ireland part qualified salary survey 2010 · per annum was reported in 2009 – this has reduced to just €967 in 2010. This is a reflection of the larger salary decreases experienced

Chartered Institute of

Management Accountants

26 Chapter Street

London SW1P 4NP

United Kingdom

T. +44 (0)20 7663 5441

F. +44 (0)20 7663 5442

E. [email protected]

www.cimaglobal.com

© May 2010, Chartered Institute of Management Accountants