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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

  • 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 61-70 of 320

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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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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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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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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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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Tomorrow's Risk Leadership: Delivering risk resilience and business performance

The transformation of the risk function requires a strong executive voice of risk to help drive the success of the business. This guide explores the case for the appointment of a senior risk leader to support the board and to manage today’s and tomorrow’s risk agenda.

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Using analytics to reduce days sales outstanding

This paper, produced by Infosys in association with CIMA, alerts finance professionals to new ways of using data to improve cash flow and ensure the value of the organisation is maintained.

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Words in action - episode two: James Turner’s projects

James Turner’s projects come in on budget and win environmental prizes. Surely that should keep the low-carbon campaigners smiling?

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