Governance

Simple, practical proposals for better reporting of corporate governanceSimple, practical proposals for better reporting of corporate governance
October 2011

This paper offers suggestions on how companies can adopt a new reporting structure that integrates key governance information with the rest of their business reporting.

 

 

CIMA is a member of the Tomorrow’s Good Governance Forum
May 2011 

The forum's first report Tomorrow's Corporate Governance - the case for the board mandate (PDF 1MB) champions the concept of a mandate which sets out the essence of the character and distinctiveness of the company. 

 

 

Collaboration and control: managing tensions in competitive interorganisational relationshipsCollaboration and control: managing tensions in competitive interorganisational relationships
March 2011

This report warns against the temptation for management accountants to revert to traditional ways of exerting control, such as contracts, and instead urges them to consider the importance of using social networks to foster a sense of camaraderie between competitor alliances.  

 

 

CIMA responds to the Walker reviewCIMA responds to the Walker Review on corporate governance in the UK banking industry
This paper is CIMA's preliminary response, submitted in June 2009, to Sir David Walker’s proposed review on corporate governance in the UK banking industry's review.

 

 

 

 

Financial management in the governance of with-profits UK life insurersFinancial management in the governance of with-profits UK life insurers
This document looks at the use of PPFMs both internally and externally as well as the contribution of the PPFM framework to the overall corporate governance arrangements of with-profits funds of businesses.

 

 

 

 

Complexity, relevance and clarity of corporate reporting: views of CIMA FTSE350 directors
The Financial Reporting Council (FRC) has launched a project to review the complexity and relevance of current corporate reporting requirements, and this paper is CIMA’s contribution to the debate.

 

 

 

 

The mismatch of internal and external social performance reportsThe mismatch of internal and external social performance reports
This research project explores internal information in relation to social performance for four organisations that publish relatively detailed social performance information either in their annual reports or in a separate report.

 

 

 

  

Enterprise governance - getting the balance rightEnterprise governance - getting the balance right
This report explores the emerging concept of enterprise governance.

 

 

 

 

  

Fraud risk managementFraud risk management: a guide to good practice
This report reflects the latest findings on fraud against businesses.

 

 

 

 

 

The burden of complying with employment and environmental regulationThe burden of complying with employment and environmental regulation
While there has been extensive research into the regulatory burden imposed by taxation in the UK, the area of employment and environmental regulation is relatively under-studied. This research aims to fill this gap.

 

 

  

 

Performance accountability to stakeholders: workplace injuries in the UK and CanadaPerformance accountability to stakeholders: workplace injuries in the UK and Canada
This study examined stakeholder accountability for public services by examining the workplace injuries systems in the UK and Canada.

 

 

 

 

Managing strategy in a downturnManaging strategy in a downturn
At times of economic upheaval and low availability of finance, corporate strategy can take a back seat to survival. CIMA’s answer is to address strategy in simple, relevant ways that keep management focused on the future success of their company.