Search

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

  • Six rules to delivering a powerful financial presentation

    Public speaking, the number one fear of most people, can be overcome. Analyse one of the key soft skills that accountants need to possess in order to engage stakeholders and help decision making.

  • Keeping business clean: a CGMA guide to countering fraud and corruption

    This briefing report outlines recent developments and trends on fraud and corruption globally and the role of the management accountant in helping establish best practice in their organisation. It offers guidance to a range of resources and reading materials.

  • CGMA Cybersecurity Tool

    Cybersecurity is one of the central issues and risks in today’s global economy. Cyber attacks are no longer a question of if, but a question of when.

  • CGMA Business model global consultation

    Business models are often misunderstood and lack consistency. Most businesses use the term ‘business model’ but do not follow any particular processes or frameworks in order to create and manage them. Our work intends to change this.

  • Cost Transformation Model

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

Find Research & Insight Articles

Results 21-30 of 320

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.

Find out more Download PDF

Management accounting in networks: techniques and applications

This report seeks to address the control problems arising from inter-organisational associations, such as alliances, partnerships or networks. It examines how management accounting is used in building and managing relationships with external partners. The handbook, entitled Controlling Collaboration between Firms, can be purchased through CIMA publishing.

Find out more Download PDF

Time estimates as cost drivers

This research focuses on the accuracy of the time estimates provided by employees on their various activities, as time estimates are present throughout cost systems. These time estimates are used as duration drivers to allocate resource costs to activities and cost objects.

Find out more Download PDF

2011 president's dinner: sustainable business practices

Peter Voser, CEO of Royal Dutch Shell, gave the keynote speech at the 2011's president's dinner, highlighting the need for businesses to practice corporate social responsibility.

Find out more

Tomorrow's corporate reporting

Corporate reporting matters: it plays an essential role in the effective functioning of the market economy. It should make an important contribution to our understanding of, and respect for, business and the financial sector as creators of value by explaining what drives that value now and in the future.

Find out more

Tomorrow’s value lecture with HSBC

CIMA and Tomorrow’s Company have joined forces to produce a series of lectures exploring the theme ‘Tomorrow’s Value’.

Find out more Download PDF

Reputation – why it matters and how you can manage it

From banking to oil, technology to automobiles, industry reputations have been taking a pounding in recent years. Some were deserved, others weren’t. All had financial implications for the companies involved – and their shareholders.

Find out more Download PDF

Climate change calls for strategic change

CIMA and its members are well positioned to help ensure that organisations both survive, and are successful, in light of climate change issues.

Find out more Download PDF

SLAS 37: Intangible assets

We frequently come across resources which have no physical substance but seemingly create value to entities.

Find out more Download PDF

How to evaluate enterprise risk management maturity

Increasingly, boards of directors and senior executive teams are exploring the concept of enterprise risk management (ERM) to better connect their risk oversight practices with the execution of their strategic plan. In spite of this increased focus on ERM, organisations still find it difficult to understand how ERM differs from traditional risk management, and what an effective ERM process looks like.

Find out more