Technical reports
In-year financial forecasting in the NHS
Category: Technical reportsPDF 245Kb
Author: CIMA NHS Group
Publication date: 03/08/2007
Financial forecasting was identified in November 2006 as key to effective financial management of NHS organisations by CIMA's NHS Group. To help the NHS finance function improve the accuracy of financial forecasting, this report includes the results of a survey of current forecasting practice and presents recommendations for good practice. It is aimed primarily at finance directors and their staff, but should also be of value to general management and non-executives.
The SME update: IFRS position paper
Category: Technical reportsPDF 323Kb
Author: CIMA
Publication date: 31/07/2006
CIMA supports global standards i.e. IFRS and the development of principle-based accounting standards. This paper summarises CIMA's position with respect to the SME update in financial reporting.
UK convergence: IFRS position paper
Category: Technical reportsPDF 376Kb
Author: CIMA
Publication date: 31/07/2006
CIMA supports global standards i.e. IFRS and the development of principle-based accounting standards. This paper summarises CIMA's position with respect to UK convergence in financial reporting.
International convergence: IFRS position paper
Category: Technical reportsPDF 1996Kb
Author: CIMA
Publication date: 31/07/2006
CIMA supports global standards i.e. IFRS and the development of principle-based accounting standards. The changeover to IFRS was expected to take a major resource investment by companies and it has not disappointed in that respect. After all, this is not just a chance in standards, but in business culture; a whole new accounting language, with different terms and ways of dealing with the same transaction.
Effective performance management with the balanced scorecard
Category: Technical reportsPDF 227Kb
Author: Liz Murby, Stathis Gould
Publication date: 04/07/2005
This report considers the more recent developments in balanced scorecard thinking, in particular the key role of strategy mapping. It outlines how, through wide application and facing ever-changing operating conditions, the scorecard has developed over the last ten years to support different organisational 'missions' - from profit maximisation to service delivery or resource optimisation.
OFR and sustainability roundtable: examining the impact of the OFR on sustainable development and corporate reporting
Category: Technical reportsPDF 103Kb
Author: Danka Starovic and Dr Arlo Brady
Publication date: 01/06/2005
Reports on the discussion of a wide range of experts on the impact of the OFR on sustainability reporting
Maximising shareholder value: achieving clarity in decision-making
Category: Technical reportsPDF 162Kb
Author: Starovic, Danka; Cooper, Stuart; Davis, Matt
Publication date: 10/01/2005
A new technical report that describes some of the ways used to define, measure and pursue shareholder value in listed companies. Its main focus is a management approach commonly known as value-based management (VBM).
VBM is defined as “a management process which effectively links strategy, measurement and operational processes to the end of creating shareholder value.” The report looks at each of these elements in turn and describes how they link into a comprehensive philosophy of management.
Better budgeting
Category: Technical reportsPDF 479Kb
Author: CIMA and ICAEW
Publication date: 01/07/2004
This publication is based on the Better Budgeting Forum held in London in March 2004. It aims to present the latest thinking on budgeting from thought leaders, finance directors and finance controllers from large and respected companies.
Anti-money laundering - second interim guidance for accountants
Category: Technical guidesPDF 274Kb
Author: CCAB
Publication date: 18/03/2004
Guidance issued by the Consultative Committee of Accountancy Bodies [CCAB] for accountants in fulfilling the requirements of the anti-money laundering sections of the Proceeds of Crime Act 2002 and the Money Laundering Regulations 2003.
Consolidation in the SEM/corporate performance management (CPM) technology sector
Category: Technical reportsPDF 18Kb
Author: CIMA Technical Services
Publication date: 09/03/2004
This market report, provides an update on consolidation in the SEM/Corporate Performance Management (CPM) Technology Sector. It also presents the CIMA view of the SEM/CPM mergers and acquisitions in the sector.
CIMA strategic enterprise management (SEM) - improving decision making in your organisation
Category: Technical reportsPDF 18Kb
Author: CIMA Technical Services
Publication date: 30/06/2003
CIMA Strategic Enterprise Management aims to help organisations create the proactive finance function that is needed to lead the creation and long term sustainment of stakeholder value in private and public sector organisations. This report considers the development of management accounting tools and techniques and new enterprise technologies that can support better decision-making.
Understanding corporate value: managing and reporting intellectual capital
Category: Technical reportsPDF 128Kb
Author: Danka Starovic, CIMA and Bernard Marr, Centre for Business Performance, Cranfield School of Management
Publication date: 30/06/2003
This briefing discusses the challenging areas of intellectual capital measurement and valuation. It also includes sections on knowledge management and the reporting of intellectual capital.
Data warehousing: its role in improved organisational decision-making
Category: Technical reportsPDF 269Kb
Author: CIMA Technical Services
Publication date: 18/02/2003
This briefing highlights the added value of data warehousing to companies through its role in the maximisation of ‘business intelligence’ and its contribution to a strategic enterprise management (SEM) approach to business management.
Business transparency in a post-Enron world
Category: Technical reportsPDF 153Kb
Author: CIMA Technical Services
Publication date: 17/08/2002
City culture and the behaviour that drives business reporting will need to change fundamentally if faith in capital markets is to be restored. This briefing explores arguments for improved corporate transparency and disclosure, and methods and processes available.
Mentoring and coaching - an overview
Category: Technical reportsPDF 228Kb
Author: CIMA Technical Services
Publication date: 01/01/2002
A CIMA Technical Briefing outlining the benefits of coaching and mentoring for both continuous learning, and as an alternative to traditional training and development. If focuses on the finance professionals seeking to acquire the so-called soft skills such as communications, team-work or listening.
Contracting out the finance function
Category: Technical reportsPDF 192Kb
Author: CIMA Technical Services
Publication date: 01/08/2001
An introduction to the theory behind 'contracting out' as a strategic option for the delivery of financial services within organisations, this 2500-word briefing includes a summary of the reasons behind, and potential benefits of, outsourcing (aspects of) the finance function, and observations based on a case-study example.
Customer relationship management
Category: Technical reportsPDF 66Kb
Author: CIMA Technical Services
Publication date: 18/06/2001
This CIMA Technical Briefing provides practical guidance on implementing and using customer relationship management (CRM) technologies to better engage in relationships with customers.
Leadership skills - an overview
Category: Technical guidesPDF 74Kb
Author: CIMA Technical Services
Publication date: 01/05/2001
This briefing looks at the nature of leadership in the 21st century. Also offers practical guidance on improving your leadership skills by looking at both what leaders do and how they do it.
Activity-based management – an overview
Category: Technical reportsPDF 69Kb
Author: CIMA Technical Services
Publication date: 17/04/2001
Want to know more about ABM and its implementation? This briefing looks at how, with this technique, organisations can be managed more effectively.
Emotional intelligence
Category: Technical reportsPDF 57Kb
Author: CIMA Technical Services
Publication date: 02/04/2001
The aim of this briefing is to outline the basic concepts, introduce some of the main themes and controversies of EI research and discuss their relevance to the modern workplace.
Transforming the profession - management accounting is changing
Category: Technical reportsPDF 149Kb
Author: Anita Allot, Paul Weymouth and Jake Claret
Publication date: 31/12/2000
This chapter from 'A profession transforming: from accounting to management' looks specifically at CIMA and our changing focus. To purchase the full book, visit the IFAC website.
