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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.

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Results 41-50 of 380

Audit Committee Toolkit

The creation of an effective audit committee is an important way to enhance organisational governance and oversight. A widely used framework for internal controls is the COSO Internal Control — Integrated Framework developed by the Committee of Sponsoring Organizations (COSO) of the Treadway Commission.

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How to develop non-financial KPIs

This tool provides guidance for identifying and designing key performance indicators (KPIs) for non-financial performance measures.

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Strategy mapping tool

Strategy maps allow organisations to describe and communicate their strategies succinctly to close the gap between creation and successful implementation of strategy.

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Responding to ethical dilemmas: CGMA ethics resources

This tool provides links to resources to help CGMA professionals navigate ethical dilemmas and respond in a manner that upholds their professional standards.

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Ethical reflection checklist

This checklist is designed to provide organisations and individuals with an overview of how well ethical practices are embedded in the business. With the importance of ethics and non-financial reporting rising on the global agenda, organisations not only need to be managing their business responsibly, but increasingly, they are being required to demonstrate it too.

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Worth your weight in gold?

The finance function can no longer and assume that everyone in the business knows it is indispensable. How can financial managers prove their value?

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Transforming the profession - management accounting is changing

This chapter from 'A profession transforming: from accounting to management' looks specifically at CIMA and our changing focus. To purchase the full book, visit the IFAC website.

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Enterprise governance - getting the balance right

The Professional Accountants in Business Committee (PAIB) of IFAC was asked by the IFAC board in October 2002 to explore the emerging concept of enterprise governance.

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Escaping short-termism

In October 2015, CIMA and St Paul’s Institute jointly hosted an event which explored how business models can operate more effectively and overcome the misjudgements often provided by short-termism.

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2010 lectures: Stephen Green lecture

7 July 2010: Stephen Green, then Group Chairman of HSBC. Now Lord Green, UK Government Trade Minister.

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