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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 31-40 of 375

Finance's expanding role

Our latest video provide insights and perspectives on finance’s expanding role at the heart of the business strategy and the value management accountants bring in supporting the wider business from the finance directors of a multinational, a mid-sized and a small company.

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Ethical conduct is never out of vogue

Ethics pays - for the business and for your career.

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Risk reporting to the board of directors

'Risk reporting to the board of directors' focuses on best practises in reporting risk to the board.

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The changing role of finance: Chris Ling, British Gas

Chris Ling, Financial Controller from British Gas, discusses some of the key trends from the recent CGMA report ‘New skills, existing talent – the new mandate for finance professionals in supporting long-term business success.’

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Rebooting business

This discussion looks at the need to measure and manage the human dimension - relationships with customers, employees, partners and communities.

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Ensuring corporate viability in an uncertain world: Framing the Board conversation on risk

In response to ongoing developments, regulators are revising their Corporate Governance Codes and corporate reporting requirements. They intend to stimulate better and more detailed consideration of the risks which affect the longer term viability of companies and to drive overall improvement in the level and quality of risk management. In this regard the Financial Reporting Council (FRC) announced changes to the UK Corporate Code in September 2014.

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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.

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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.

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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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Applying the controllability principle and measuring divisional performance in UK companies

The choice of appropriate measures of divisional managerial performance has been widely debated in management accounting literature.

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