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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 360

Paul Young, CPA, CGMA

Legendary performance at 'America's most convenient bank'

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Priyan Fernando FCMA, CGMA discusses innovation

Executive Vice President of Global Services at American Express Priyan Fernando FCMA CGMA.

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Extended enterprise risk

Today’s complex global supply chains require effective risk management.

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The Four Ts of local government performance

Effective performance management and strong financial leadership will be at the core of sustainable public service delivery.

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Accounting for natural capital in the value chain

Find out how to implement natural capital accounting with five practical recommendations for CGMAs.

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Getting to the heart of decision making: Whitehall's Financial Management Reform

In 2014, HM Treasury launched the Financial Management Reform programme (FMR). This is widely seen as one of the most successful and mature of the UK’s functional reforms. The purpose of this joint paper by the Institute for Government and the Chartered Institute of Management Accountants (CIMA) is to allow those interested in improving finance functions in other complex organisational settings (especially centres of government) to see what is happening in the UK, and to understand the way this change has been undertaken.

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How to evaluate enterprise risk management maturity

Increasingly, boards of directors and senior executive teams are exploring the concept of enterprise risk management (ERM) to better connect their risk oversight practices with the execution of their strategic plan. In spite of this increased focus on ERM, organisations still find it difficult to understand how ERM differs from traditional risk management, and what an effective ERM process looks like.

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How to evaluate capital expenditures and other long-term investments

Evaluating capital expenditures and long-term investments is a critical process for businesses. Better-managed organisations view all long-term programmes (capital and non-capital) in a disciplined environment.

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How to manage reverse logistics

Reverse logistics has become an area that retailers and manufacturers cannot ignore. A significant percentage of products are returned by customers. Despite the fact that managing these returns incurs substantial costs through logistics, inventory and disposal, many companies appear to employ inadequate processes for dealing with these returns.

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Six categories of key performance indicators

Key performance indicators (KPIs) are measures used to reflect an organisation’s success or progress in relation to specific short-to-long-term goals. They are useful for all types of businesses across all industries and sectors — from small to large entities and not-for-profit as well as governmental institutions.

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