Thought leadership

As the global leader in management accounting CIMA is committed to producing relevant, rigorous and applied research. We publish industry-leading insight, fund academic programmes, and collaborate with partners globally to help people and organisations drive better, sustainable business performance.

Being at the forefront of new thinking in business and financial management ensures our products and publications are relevant to the needs of business, and help our members stay ahead of the curve.

Global Management Accounting Principles

Our pioneering Global Management Accounting Principles are designed to support CEOs, CFOs and boards improve their management accounting functions.

Read the full Principles on cgma.org

Latest CIMA reports

Human capital reporting

Human capital reporting report

January 2015
This report
explores investor views on the value and availability of human capital management (HCM) information, and the main barriers to better HCM practice.

Cloud technology and accounting

The effects of cloud technology on management accounting

January 2015
Advances in information technology have been noted as a key force in changing management accounting. This report focuses in particular on cloud computing.

The role of the CFO on the modern board

The role of the CFO on the modern board

December 2014
This briefing 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.

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CGMA resources

Find the latest CGMA reports and tools on cgma.org.