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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.

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    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 21-30 of 360

Minimal budgeting: the development of control mechanisms for small and micro e-businesses

The aim of this research is to understand the framework for budgetary control (if any) which operates in the e-business environment. It considers budgeting in the development of control mechanisms for small and micro e-businesses.

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The role of management accounting in servitisation

Exploring the potential role of management accounting in servitising manufacturing companies, where services are increasingly offered alongside physical products.

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CIMA Strategic Scorecard™: full report

Boards engaging in strategy demonstrates how the CIMA Strategic Scorecard™ can be used as a tool to bring all your strategic information together in a summarised and consistent format. This will assist your board in balancing time spent on strategy and time spent on governance issues.

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Accounting trends in a borderless world

Including analysis from a global survey of over 5,000 senior finance and senior non-finance professionals, this report assesses the latest trends facing the profession, comparing east and west, and highlights the challenges facing accountants the world over.

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Financial leadership for government

CIMA and the Institute for Government have joined forces to produce a blueprint for reform that will lead to better decision making and more efficient government. The aim is to provide a structure to open debate about the role of financial leadership at the centre of large, devolved organisations, and to support the UK government’s work in building ‘a much stronger corporate leadership model’, as set out in the Civil Service Reform Plan.

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Financial reporting supply chain

Financial reporting has changed radically over the past ten years. New technology and more sophisticated performance metrics have increased the amount and quality of information generated by businesses. The accounting standards environment has become more international, and governance continues to be a major issue for management, shareholders and regulators, focusing them on the quality of corporate reporting.

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Assessing the effectiveness of NHS budgeting

This report examines the complex nature of budgetary and associated financial systems, particularly the service line reporting (SLR) in NHS provider units.

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Interventionist management accounting research: lessons learned

Interventionist research has been suggested as one possible way to produce practically relevant management accounting research.

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Enterprise risk oversight: a global analysis

The recent global economic crisis has caused all boards of directors and senior executives of organisations to re-evaluate their approaches to risk oversight. Some of the well publicised failures have led many to question how excessive risk taking went unrecognised by key participants in the corporate governance process.

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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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