CIMA has many NHS and public sector members. We regularly publish research for the public sector.
Improving decision making in Whitehall: effective use of management information
The Institute for Government, in partnership with CIMA and Deloitte, looks at six case studies of Whitehall using complex management information to make better decisions. The report makes three core recommendations and endorses a more systematic approach.
Financial performance of state owned enterprises in emerging economies
This report examines the financial performance of state owned enterprises (SOEs) in emerging economies, with specific reference to Pakistan Rail (PR), and highlights the factors that have contributed to its poor financial performance.
Public sector performance: a global perspective
This video and report, examining the global challenges for public sector organisations, will be of interest to readers from all sectors, due to the role of the public sector with respect to economic growth, and the increasing interdependencies of public and private sectors.
Assessing the effectiveness of NHS budgeting
This report examines the complex nature of budgetary and associated financial systems, particularly the service line reporting (SLR) in NHS provider units.
A picture of health: service cost data in performance management in the NHS
This survey shows how two prominent innovations in healthcare finance, service line reporting and management (SLR/M) and patient level information and costing systems (PLICS), have been adopted, and explores whether they have achieved their aims.
Transparency and accountability: using better data to drive performance management in the NHS
This paper further considers the success of service line reporting (SLR), service line management (SLM) and patient-level information and costing systems (PLICS).
The balancing act in hospital performance measurement: a comparison of UK and NZ approaches
This report examines the development and impact of balanced scorecard (BSC) performance measurement in the United Kingdom and New Zealand hospitals.
Performance management and metric manipulation in the public sector
This paper explores the circumstances that might influence managers in the public services, particularly in the national health service, to manipulate the target and performance measures that are used to assess performance.
New public sector performance management: making fiscal consolidation smarter
This CIMA report and video demonstrate how cost leadership and better management information will contribute to more informed decision making and a more effective programme to reduce government deficits and debt.
Annuality in public budgeting: an exploratory study
This study addresses annuality issues by evaluating anecdotal evidence and conducting interviews.
The private finance initiative in the NHS
A research report on PFIs, to help improve understanding and practice of PFI decision processes.
Garden designs to improve the line of sight
This report explores the implementation of the balanced scorecard and an alternative costing system at the Royal Botanic Garden, Edinburgh, UK.
Costs, care and rationing: a comparative study of intensive care in the UK and Finland
This report reveals the distinct differences in the delivery of management accounting information between intensive care units (ICUs) in Finland and the UK.
Cost variability in healthcare
Findings from a CIMA funded research project into the identification and investigation of factors that contribute to cost variability in the national reference cost exercise (NRCE) in the UK.