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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.

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    Better people measures, better decisions, better business.

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Results 41-50 of 375

The impact of performance targets on behaviour: a close look at sales force contexts

This study reviews existing literature on target setting and undertakes four detailed case studies and a survey of 95 sales representatives to better understand the factors that affect managerial behaviour. The sales function was chosen, as it is known that in this environment performance targets are widely used.

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Formal and informal feedback in management accounting

In management accounting, feedback has traditionally been viewed rather mechanistically – as a formal control loop between goals and measured performance using formal accounting and information systems, such as the balanced scorecard (BSC). This research summary explores how formal and informal feedback plays a key part in influencing how effectively organisations are managed.

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How management accounting delivers long term focus

Van den Udenhout (VdU) is a large Dutch group of car dealers. The managing director (MD) was concerned that although VdU performed quite well in terms of profits, sales volume and customer satisfaction, he believed the basis for future performance was very weak and was vulnerable to external circumstances, such as the popularity of its models and economic circumstances. The MD had the ambition to change the managers’ and employees’ focus on the dealership’s most important asset – its network of customer relations.

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SLAS 37: Intangible assets

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

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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.

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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.

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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.

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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’.

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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.

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2014 lectures: Tomorrow's Generation

Held on 3 March 2013, this CIMA and Tomorrow's Company lecture discussed the youth unemployment / talent gap solution.

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