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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 91-100 of 380

Complexity, relevance and clarity of corporate reporting

The Financial Reporting Council’s (FRC) project to review the complexity and relevance of current company reporting requirements is very timely. Over the past ten years, a raft of additional reporting burdens has been placed on businesses, and many of the existing requirements have also changed in that period.

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Incorporating ethics into strategy: second edition

Ethics are pivotal in determining the success or failure of an organisation: they affect a company’s reputation and help to define a business model that will thrive even in adversity.

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Strategic responses to global climate change: a UK analysis

This report provides an understanding of the way in which organisations are translating strategic issues into management action in the context of their carbon impact. The implications for management accountants and accounting were also explored.

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Sustainability performance management: how CFOs can unlock value

Sustainability can drive significant business benefits. Yet in many organisations, its value is not fully realised. This report from CIMA and Accenture explores how robust sustainability performance management, driven by finance professionals, can be a key way to unlock this value.

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Tomorrow’s balance sheet

Integrating strategies for corporate responsibility and evaluating their impact, both socially and environmentally, is becoming increasingly critical to business. Companies are seeking ways to successfully put their strategies on sustainability into practice – strengthening the connection between corporate responsibility and global competitiveness.

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Financial crisis and changes in management controls in banks

The financial crisis of 2008 hit banks in Iceland and Denmark with different intensity. There was a difference in how management controls changed in response to the crisis.

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Thinking the unthinkable: a new imperative for leadership in the digital age

Executive leadership at the highest levels of corporate, public service and political life faces new vulnerabilities that few in these positions are willing to talk about publicly. In 2016, they are greater than at any time in recent history, and the implications are deeply troubling.

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The effects of cloud technology on management accounting

Advances in information technology have been noted as a key force in changing management accounting. Managers and boards continuously see advances in technology offering potential business advantages, but also raising issues and risks. This report focuses in particular on cloud computing.

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Looking beyond the check-box: mitigating risk, maximising performance

In April 2014 CIMA and St Paul’s Institute jointly hosted an event which looked at the importance of leading by example rather than relying on written policies and rules.

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Branded-business valuations: Global Intangible Finance Tracker 2015

In recent years there has been considerable focus by UK government on tackling the budget deficit. While critical, it will not drive future prosperity. And cannot be the sole focus if the UK is to thrive in the long term.

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