Reports

Latest reports

Management accounting in support of the strategic management processManagement accounting in support of the strategic management process
March 2015

This paper reports on the findings of a CIMA-sponsored study into the extent to which management accounting supports the strategic management process.

 

 

 

The effects of cloud technology on management accounting’The effects of cloud technology on management accounting
January 2015

Advances in information technology have been noted as a key force in changing management accounting. This report focuses in particular on cloud computing.

 

 

 

Human capital reporting Human capital reporting
January 2015 

This report explores investor views on the value and availability of human capital management (HCM) information, the main barriers to better HCM practice, and whether consistent reporting on agreed core HCM information would be useful as a means of improving the quality of narrative reporting in this area.