Latest reports

Management control systems in public networksManagement control systems in public networks
May 2016
Public collaborative networks have been used across Europe to deal with challenges in public service delivery. However, running inter-organisational structures requires suitable management accounting and control systems.



Thinking the unthinkable reportThinking the Unthinkable: Joining the Dots in today’s best thinking and practice: What Next?
May 2016
Top decision makers in business and other sectors increasingly recognise the need to work together to find innovative and practical solutions to the challenges presented by the growing range of complex risks, disruption and ‘unthinkable’ issues that they now face. This report explores these challenges in detail'.




Thinking the unthinkable reportFinancial crisis and changes in management controls in banks
May 2016
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. This report analyses the difference in impact of the financial crisis of 2008 on management controls in banks.




Thinking the unthinkable reportThinking the unthinkable: a new imperative for leadership in the digital age
February 2016
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. This report explores the options to help you face up to the 'new normal'.





outcome costingOutcome costing: public sector cost-effectiveness
December 2015

This CIMA and FM magazine paper aims to devise a methodology which can analyse, and therefore determine, whether value for money is being achieved by the public sector.




Integrated reporting in the public sectorIntegrated reporting in the public sector
December 2015

This report highlights the wider benefits of integrated reporting (<IR>) to public sector organisations, identifying relevant international examples.




Governmental financial resilience under austerity: English local authoritiesGovernmental financial resilience under austerity: English local authorities
December 2015

Through a multiple case study analysis of four local authorities, this report adopts the conceptual lens of financial resilience to explore the main shocks undergone by local authorities over the last ten years and the related responses and capacities, and suggests relevant implications for policy makers and managers.




Escaping short-termismEscaping short-termism
October 2015

This report summarises the topics discussed in a joint seminar hosted by CIMA and St. Paul's Institute which explored what a long-term culture looks like and how it can be integrated and communicated.




Local Perspectives – South East AsiaLocal Perspectives – South East Asia
August 2015

These reports are the result of CIMA workshops and roundtables aimed at discussing the emerging issues facing business to gather a local perspective and how these should be addressed.



Incentives, accountability and myopic decision making: a neuroscientific investigationIncentives, accountability and myopic decision making: a neuroscientific investigation
July 2015

This guide how managers often behave myopically when they are overly concerned with short-term results.



Tomorrow’s Risk Leadership: delivering risk resilience and business performanceTomorrow’s Risk Leadership: delivering risk resilience and business performance
May 2015

This guide explores the case for the appointment of a senior risk leader to support the board and to manage today’s and tomorrow’s risk agenda.




Branded-business valuations: Global Intangible Finance Tracker 2015Branded-business valuations: Global Intangible Finance Tracker 2015
April 2015

This joint report between Brand Finance and CIMA reveals over USD1.58 trillion (GBP1 trillion) of assets unaccounted for, leaving UK companies vulnerable to underpriced bids and subsequent exploitation, and calls for valuation of the UK’s ‘intangible assets’ and a debate about policy change.



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.