Management and financial accounting
Don't blame the tools: the adoption and implementation of managerial innovations
Category: Research executive summariesPDF 117Kb
Author: L. Daniel, A. Myers and K. Dixon
Publication date: 12/08/2008
Explores the link between the decision to adopt a new management idea or tool and the subsequent implementation process using the Balanced Scorecard (BSC) as the example.
Impacting future value: how to manage your intellectual capital
Category: Technical guidesPDF 589Kb
Author: Bernard Marr
Publication date: 23/05/2008
This Management Accounting Guideline (MAG) provides practical and easy-to-apply tools and techniques to equip managers and accountants with the necessary skills to successfully identify, measure and manage the intellectual capital of their organisations.
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.
Divisional performance measurement: an examination of the potential explanatory factors
Category: Research full reportsPDF 250Kb
Author: Professor C Drury and H EL-Shishini
Publication date: 04/08/2005
A central issue of performance reporting is whether divisional managers should be held accountable for items that they cannot influence by their actions. This report presents the findings of a research project into divisional performance measurement in UK companies and the application of the controllability principle.
A practitioner's guide to the balanced scorecard
Category: Research executive summariesPDF 45Kb
Author: A Mackay
Publication date: 01/11/2004
A guidebook to the use of the balanced scorecard in performance measurement, suitable for those involved in, or thinking of using a balanced scorecard, whether in a commercial, not-for-profit or public sector organisation.
A practitioner's guide to the balanced scorecard
Category: Research full reportsPDF 265Kb
Author: Allan Mackay
Publication date: 21/07/2005
A practical guide on the development and implementation of a balanced scorecard for those organisations considering the introduction of a scorecard or those that have adopted the approach with limited success. It is applicable for both public and commercial enterprises.
Resource accounting and budgeting - what it means for the NHS
Category: Technical guidesPDF 60Kb
Author: CIMA NHS Working Group
Publication date: 01/08/2005
This guide aims to clarify some of the technical issues arising from the introduction of Resource Accounting into the NHS. This practical approach gives consideration of the implications for health authorities, NHS trusts and other organisations within the health community.
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.
Implementing the EVA business philosophy: management accounting evidence from New Zealand
Category: Research full reportsPDF 251Kb
Author: J McLaren
Publication date: 20/06/2005
Outlines case evidence from three New Zealand organisations to address whether Economic Value Added (EVA) replaced traditional and performance measures. Looks at whether it addresses the problems associated with decentralised organisations and solves conflicts of interest within the firm and between managers and shareholders.
Knowledge Management and its impact on the Management Accountant
Category: Research full reportsPDF 156Kb
Author: J Edwards, P Collier and D Shaw
Publication date: 20/06/2005
Proposes that there is a potential for management accountants to re-focus their view of 'strategic management accounting' to encompass the management of the knowledge resource that is held within organisations, but which is not routinely or effectively utilised.
Barriers and catalysts to sound financial systems in small sized enterprises
Category: Research executive summariesPDF 43Kb
Author: S McChlery, L Meechan and A D Godfrey
Publication date: 30/12/2004
Investigates the role, function and scope of the financial management systems operating within small firms and questions why robust systems exist in some cases, but not all.
Decision making in health care: exploring cost variability
Category: Research executive summariesPDF 48Kb
Author: S Llewellyn and D Northcott
Publication date: 30/11/2004
Outlines the 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' in the UK.
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.
Identifying best practice integrated design and management accounting processes
Category: Research executive summariesPDF 46Kb
Author: P Larsen and A Lewis
Publication date: 01/05/2005
Seeks to identify integrated best practice design and management accounting processes and includes a suggested 'to do' list for management accountants.
Performance reporting to boards
Category: Technical guidesPDF 949Kb
Author: Danka Starovic, CIMA Technical Services
Publication date: 01/07/2003
A guide to good practice which sets out principles for the effective reporting of financial and non-financial information to boards. Contains two case studies and a checklist for performance reporting.
Latest trends in corporate performance measurement
Category: Technical reportsPDF 297Kb
Author: CIMA
Publication date: 01/07/2002
A clear and practical guide to implementing effective performance measurement systems and the different approaches/frameworks available.
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.
Internal charging: a guide for managers
Category: Technical guidesPDF 69Kb
Author: CIMA Executive Agencies Group
Publication date: 01/07/2000
Internal charging helps expose the true cost of a service, and can have a remarkable effect as a management tool. Managers of cost- and profit-centres have greater choice and responsiblity over the way in which they can achieve their objectives and use resources most cost-effectively.
Costing and pricing in higher education: are you ready?
Category: Technical guidesPDF 848Kb
Author: CIMA Education Group
Publication date: 03/01/2000
Looks at the important issues in effective costing and pricing in higher education. These include critical success factors, the cultural environment and good practice.
A guide to devolved budgeting
Category: Technical guidesPDF 144Kb
Author: CIMA Education Group
Publication date: 30/06/1997
This guide explains the principles of devolved budgets in a straightforward and succinct manner. It has been prepared for use by middle managers who may have limited experience of financial management, as well as by senior finance staff at the early stages of programmes of devolving budgets.
