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.

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Results 1-10 of 90

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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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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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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Executive remuneration

Throughout this publication we have provided examples from the remuneration report that we have created for our fictitious company Generico. These examples are excerpts from the full report.

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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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UK Bribery Act: seminar, survey and guidance

In April 2011 CIMA, together with St Paul’s Institute, held a seminar to discuss the responsibilities financial management has in implementing anti bribery guidance. The UK Bribery Act has been enforced since July 2011, organisations should act now to prepare and adapt systems accordingly.

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Accounting for climate change

Management accountants have a key role to play in driving sustainable strategic and operational decisions. But CIMA’s research shows that even where finance teams are engaged in climate change related activities, it has often been on an ad hoc basis.

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Managing inter-firm interdependencies in R&D investment

This report illustrates how interdependent R&D investments may be coordinated across the boundaries of competing firms. If managerial accountants are to estimate accurately the value of R&D investments in ecosystems of innovation, an understanding of such information sharing arrangements is crucial.

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