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.

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Latest CIMA reports

Outcome costing: public sector

Outcome costing: public sector

January 2016
This paper aims to devise a methodology which can analyse, and therefore determine, whether value for money is being achieved by the public sector.


Integrated reporting in the public sector

Integrated reporting in the public sector

December 2015
This report highlights the wider benefits of integrated reporting (<IR>) to public sector organisations, identifying relevant international examples.

Financial resilience under austerity

Governmental financial resilience under austerity: English local authorities

December 2015
This paper 
adopts the conceptual lens of financial resilience to explore the main shocks undergone by local authorities over the last ten years; and possible solutions.

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CGMA resources

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