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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 81-90 of 380

Jonathan Blackmore discusses innovation

EMEIA Risk Sub Service Line Leader at Ernst & Young Jonathan Blackmore.

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2011 study of Sri Lanka accounting standards

Sri Lanka will be adopting the international financial reporting standards issued by the International Accounting Standard Board (IASB) on 1 January 2012.

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Local perspectives - South East Asia

The ever-changing global business environment affects regions in different ways. CIMA offices in South East Asia have conducted workshops and roundtables to discuss the emerging issues facing business to gather a local perspective and how these should be addressed.

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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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Words in action - episode one: Tony Scales and ethics

Does Tony Scales, the new CEO of the Miralux Corporation, believe his own speeches about ethics, the environment and the company’s hard line against corruption and fraud? Is he sincere or just the master of corporate rhetoric?

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Words in action - episode five: Cameron's investigation

Tony’s past the talking stage. It’s time for tough action. And Cameron seems determined as he gets caught up in a new investigation. So why is Talulah unhappy when she gets what she wants? Who is fiddling their expenses now?

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Tomorrow's leadership

28 May 2012 saw the UK launch of a groundbreaking leadership report, ‘The Invisible Elephant and the Pyramid Treasure - Tomorrow’s Leadership’, which outlined a leadership model fit for purpose in the 21st century. This event continued our successful collaboration with Tomorrow's Company and their partners.

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A study of performance measurement in the outsourcing decision

Outsourcing is an increasingly popular method of achieving performance improvement. However, the results have been mixed. Some organisations have not achieved the desired benefits associated with outsourcing and experienced outsourcing failure instead. This research project examines the issue of performance measurement in the outsourcing decision.

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Costs, care and rationing

This paper reveals distinct differences in the delivery of management accounting information between intensive care units (ICUs) in Finland and the UK and has major implications for the management of intensive care facilities and indeed health care management accounting generally.

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The balancing act in hospital performance measurement

This project examines the development and impact of balanced scorecard (BSC) performance measurement in the United Kingdom (UK) and New Zealand (NZ) hospitals, focusing on how such systems work in practice.

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