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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 61-70 of 375

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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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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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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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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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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Managing inter-firm interdependencies in R&D investment

This report illustrates how interdependent R&D investments may be coordinated across the boundaries of competing firms. If managerial accountants are to estimate accurately the value of R&D investments in ecosystems of innovation, an understanding of such information sharing arrangements is crucial.

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Executive remuneration

Throughout this publication we have provided examples from the remuneration report that we have created for our fictitious company Generico. These examples are excerpts from the full report.

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UK Bribery Act: seminar, survey and guidance

In April 2011 CIMA, together with St Paul’s Institute, held a seminar to discuss the responsibilities financial management has in implementing anti bribery guidance. The UK Bribery Act has been enforced since July 2011, organisations should act now to prepare and adapt systems accordingly.

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Fact or fiction? The independent business partner: Asia

This discussion paper outlines how finance professionals need to move from being the co-pilot into the driver's seat across the Asia region, by employing additional skills and tools. Organisations need to consider not only how they identify talent, from a competitive pool, but how they build capacity, with support as necessary from educators, professional bodies and government agencies.

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Building world class businesses for the long term

Short-term thinking by both companies and their investors is widely seen as a key fault behind the global financial crisis. It seems, from the current discourse, that businesses need only shift to a longer term outlook and act in a socially responsible manner for all their – and the world’s – problems to be solved.

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