Management control systems in public networks
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: Joining the Dots in today’s best thinking and practice: What Next?
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'.
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. This report analyses the difference in impact of the financial crisis of 2008 on management controls in banks.
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. This report explores the options to help you face up to the 'new normal'.
Outcome costing: public sector cost-effectiveness
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 sector
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 authorities
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.
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 Asia
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 investigation
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 performance
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 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 process
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
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
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.
The role of the CFO on the modern board
This briefing is based upon a recent CIMA event discussion. It considers the role of the CFO in the context of the evolving board agenda and offers five practical tips on how the CFO can help the board to ensure it makes good use of its limited time.
Delivering value and accountability
This paper brings together private and public sector perspectives to consider what more the finance function – and its closer integration with the rest of the business – could do, and to provide insights for policy makers, boards and finance teams.
Using analytics to reduce days sales outstanding
This paper alerts finance professionals to new ways of using data to improve cash flow and ensure the value of the organisation is maintained.
'Tomorrow’s relationships' is a set of materials which seeks to recognise the full value of business relationships. See the report, roadmap and agenda.
Using integrated reporting
We have produced a guide and toolkit for C-suites encouraging the adoption of integrated reporting (<IR>). 'Tomorrow’s business success' shows how chairmen, CEOs and CFOs can use <IR> to help create value and effectively tell the full story.
Managing the value of your talent
Drawing on 70 interviews across the HR and finance functions of over 50 organisations, this report explains how developing and managing people releases and drives value to help define the key principles for measuring the impact of people on organisational performance.
Building clinical engagement with costing
This report explores the issues around the lack of clinical engagement with costing, and identifies ways that costing practitioners and clinicians can work together to sustain the deliverance of better quality outcomes.
Accounting for natural capital: the elephant in the boardroom
As we become increasingly aware of our reliance on natural resources it is vital organisations respond swiftly to manage risks. This report explains how finance professionals can take action.
Looking beyond the checkbox
As part of an ongoing joint programme on ethical culture, this paper highlights how good corporate governance depends on the right questions being asked, and addressed, within the context of a values-based approach to organisational culture
IPOs, organisational and management accounting change in listed Chinese state-owned enterprises
This paper investigates how management accounting and control practices change in listed Chinese state-owned enterprises following initial public offerings to stock exchanges.
Ready for business: bridging the employability gap
We explain how we worked with key stakeholders and conducted comprehensive research to update our syllabus and assessment process.
Embedding ethical values in the corporate culture: Zambia
Discover the key findings from a joint CIMA and Institute of Directors Zambia roundtable, held at the 2013 Annual Business Conference in Livingstone.
Read about the new UK governance framework for directors’ remuneration.
Understanding reputational risk – the costs of ‘act now, worry later’
Read the key findings from the discussions at the Malaysian Institute of Integrity and CIMA roundtable on reputational risk, based on a global CGMA survey.
Risk culture in financial organisations
This paper outlines how interest in the cultures of organisations and their effects on management practices has increased dramatically since 2008.
Management accounting practices of UK SMEs
This paper reports on the findings of a CIMA-sponsored study of the management accounting practices of SMEs.
The boardroom and risk
This report and toolkit focus on a key group of potentially catastrophic risks and what boards can do to evolve their risk management agenda.
Financial leadership for government
CIMA and the Institute for Government have joined forces to produce a blueprint for reform that will lead to better decision making and more efficient government.
Management control systems as a package
This report outlines the outcomes of various elements of management control systems (MCS), helping to better focus the analysis of MCS packages.
Embedding ethical values into the corporate culture
Read about a roundtable on corporate integrity discussing the issues of embedding ethical values into the corporate culture of an organisation.
Corporate social responsibility and innovation in management accounting
Find out how companies embed CSR in their management control systems (MCS) in an attempt to align the behaviour of organisational participants with strategic objectives concerning sustainability in China.