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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.

Find Research & Insight Articles

Results 81-90 of 360

A strategic approach to disruptive technologies

Disruptive change requires new strategies. When conditions change rapidly, organisations find their former approaches which have led to success in the past, are no longer effective.

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Embedding ethical values into the corporate culture

This paper summarises the discussions at the Malaysian Institute of Integrity (IIM) and Chartered Institute of Management Accountants (CIMA) roundtable on corporate integrity. The roundtable focused on five areas of discussion on aspects of corporate operations and activity that lend themselves to good ethical practice.

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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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Cost Transformation Model

The CGMA cost transformation model is designed to help businesses to achieve and maintain cost competitiveness.

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Incorporating ethics into strategy: second edition

Ethics are pivotal in determining the success or failure of an organisation: they affect a company’s reputation and help to define a business model that will thrive even in adversity.

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Financial crisis and changes in management controls in banks

The financial crisis of 2008 hit banks in Iceland and Denmark with different intensity. There was a difference in how management controls changed in response to the crisis.

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Thinking the unthinkable: a new imperative for leadership in the digital age

Executive leadership at the highest levels of corporate, public service and political life faces new vulnerabilities that few in these positions are willing to talk about publicly. In 2016, they are greater than at any time in recent history, and the implications are deeply troubling.

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The effects of cloud technology on management accounting

Advances in information technology have been noted as a key force in changing management accounting. Managers and boards continuously see advances in technology offering potential business advantages, but also raising issues and risks. This report focuses in particular on cloud computing.

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Looking beyond the check-box: mitigating risk, maximising performance

In April 2014 CIMA and St Paul’s Institute jointly hosted an event which looked at the importance of leading by example rather than relying on written policies and rules.

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Branded-business valuations: Global Intangible Finance Tracker 2015

In recent years there has been considerable focus by UK government on tackling the budget deficit. While critical, it will not drive future prosperity. And cannot be the sole focus if the UK is to thrive in the long term.

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