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Research & Insight

As the global leader in management accounting CIMA is committed to producing relevant, rigorous and applied research. We publish industry-leading insight, fund academic programmes, and collaborate with partners globally to help people and organisations drive better, sustainable business performance.

Editors Choice

  • Business analytics and decision making: the human dimension

    This report describes the personal skills and competencies management accountants must possess to be recognised as credible leaders co-creating insight.

  • Joining the Dots

    Decision making for a new era.

  • Business and human rights: evolution and acceptance

    This guide, written in partnership with the Global Compact Network UK, sets out the context for the importance of human rights issues to business.

  • Cost Transformation Model

    The CGMA cost transformation model is designed to help businesses to achieve and maintain cost competitiveness.

  • Valuing your talent

    Better people measures, better decisions, better business.

Find Research & Insight Articles

Results 1-10 of 124

Using analytics to reduce days sales outstanding

This paper, produced by Infosys in association with CIMA, alerts finance professionals to new ways of using data to improve cash flow and ensure the value of the organisation is maintained.

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Tomorrow's Risk Leadership: Delivering risk resilience and business performance

The transformation of the risk function requires a strong executive voice of risk to help drive the success of the business. This guide explores the case for the appointment of a senior risk leader to support the board and to manage today’s and tomorrow’s risk agenda.

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A strategic approach to disruptive technologies

Disruptive change requires new strategies. When conditions change rapidly, organisations find their former approaches which have led to success in the past, are no longer effective.

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Curb your enthusiasm: corporate risk assessment of Web 2.0

Recent research in the UK has measured the frequency and average cost of information security incidents. It’s sobering to realise that very large companies are almost guaranteed to have such an incident every year, at an average cost for the worst incidents of over £1million.

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Embedding ethical values into the corporate culture

This paper summarises the discussions at the Malaysian Institute of Integrity (IIM) and Chartered Institute of Management Accountants (CIMA) roundtable on corporate integrity. The roundtable focused on five areas of discussion on aspects of corporate operations and activity that lend themselves to good ethical practice.

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Better budgeting: a report on the Better Budgeting forum from CIMA and ICAEW

This publication is based on the Better Budgeting Forum held in London in March 2004. Participants in the forum discussed a range of issues relevant to the central theme, debating possible ways of improving the budgeting process and highlighting areas for future research.

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Fact or fiction? The independent business partner: Asia

This discussion paper outlines how finance professionals need to move from being the co-pilot into the driver's seat across the Asia region, by employing additional skills and tools. Organisations need to consider not only how they identify talent, from a competitive pool, but how they build capacity, with support as necessary from educators, professional bodies and government agencies.

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Building world class businesses for the long term

Short-term thinking by both companies and their investors is widely seen as a key fault behind the global financial crisis. It seems, from the current discourse, that businesses need only shift to a longer term outlook and act in a socially responsible manner for all their – and the world’s – problems to be solved.

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Apocalypse H20: accounting for the true value of water

Water is more essential to industry and daily life than oil. But fresh water, like many other natural resources once considered abundant, is running low: the World Bank says global demand for water is doubling every 21 years and the UN estimates that by 2025 two-thirds of the world could face water ‘stress’ situations.

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Tomorrow’s Value

The economic crisis has thrown up searching questions about what business contributes to the wider community, the values it upholds and the link between these values and the value it creates.

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