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Research & Insight

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.

Editors Choice

  • Managing the Trust P&L: A toolkit for boards

    This toolkit offers board level professionals with a greater understanding of how trust fits into their business model. The tool helps board members and C-suite professionals to look at trust in a systematic way that relates to their organisation.

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  • CGMA Competency Framework guide: generate value for long-term success

    The CGMA Competency Framework can help you equip your finance function with skills and competencies needed for sustainable success. You can use the Competency Framework to fulfil many activities as you build the human capital of your organisation, with an emphasis on the following areas: Attraction and recruitment, Performance management, Learning and development.

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  • Purpose Beyond Profit: The Value of Value - Board-level Insights

    Deriving insights from a survey of executives across the globe, this report outlines trends and challenges in measuring, disclosing, and understanding the value that companies create. Executives globally agree on the increasing benefit of understanding and communicating the value creation potential of their organisations.

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  • Talent - Improving government performance through effective talent management

    Most local government organisations believe their talent-management strategies are well defined and that they have a solid understanding of their current skills shortages and future needs. However, almost half are struggling to compete for talent with their private-sector rivals. How do local governments Find, Retain, and Sustain talent?

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  • Sustainable Development Goals and the role of the accountant

    Business has a fundamental role to play in delivering against the Sustainable Development Goals (SDGs) requirements. Contributions will include working with stakeholders, creating jobs, enabling access to healthcare, innovating new technologies and leading the development and responsible use of resources like energy and water.

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  • Business Resilience: Tools for preparing to reopen businesses

    Reallocating priorities, creating a response plan, mapping out scenarios – here’s all you need to consider before you reopen your business and the tools to help you do it.

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  • Transformation - Improving government performance

    This joint report by CIMA and CIPFA (the Chartered Institute of Public Finance and Accountancy) highlights case studies of transformation initiatives from around the world, identifying common barriers, such as, ‘doing more with less’, and the critical success factors which must be addressed.

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  • Six rules to delivering a powerful financial presentation

    Public speaking, the number one fear of most people, can be overcome. Analyse one of the key soft skills that accountants need to possess in order to engage stakeholders and help decision making.

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  • Keeping business clean: a CGMA guide to countering fraud and corruption

    This briefing report outlines recent developments and trends on fraud and corruption globally and the role of the management accountant in helping establish best practice in their organisation. It offers guidance to a range of resources and reading materials.

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  • CGMA Cybersecurity Tool

    Cybersecurity is one of the central issues and risks in today’s global economy. Cyber attacks are no longer a question of if, but a question of when.

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  • CGMA Business model global consultation

    Business models are often misunderstood and lack consistency. Most businesses use the term ‘business model’ but do not follow any particular processes or frameworks in order to create and manage them. Our work intends to change this.

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  • Cost Transformation Model

    The CGMA cost transformation model is designed to help businesses to achieve and maintain cost competitiveness.

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Find Research & Insight Articles

Results 1-10 of 290

Business leaders talk risk and innovation

Business leaders from some of the world's top companies, including Dell, Coca Cola and American Express, talk risk, innovation and the role of management accountants.

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Finance's expanding role

Our latest video provide insights and perspectives on finance’s expanding role at the heart of the business strategy and the value management accountants bring in supporting the wider business from the finance directors of a multinational, a mid-sized and a small company.

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Ethical conduct is never out of vogue

Ethics pays - for the business and for your career.

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The Four Ts of local government performance

Effective performance management and strong financial leadership will be at the core of sustainable public service delivery.

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Getting to the heart of decision making: Whitehall's Financial Management Reform

In 2014, HM Treasury launched the Financial Management Reform programme (FMR). This is widely seen as one of the most successful and mature of the UK’s functional reforms. The purpose of this joint paper by the Institute for Government and The Chartered Institute of Management Accountants® (CIMA) is to allow those interested in improving finance functions in other complex organisational settings (especially centres of government) to see what is happening in the UK, and to understand the way this change has been undertaken.

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Aligning strategy, planning and risk processes at MassMutual

This case study shows how insurance and financial services company MassMutual has better aligned its strategy, planning and risk processes for improved governance and performance.

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How to develop non-financial KPIs

This tool provides guidance for identifying and designing key performance indicators (KPIs) for non-financial performance measures.

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Strategy mapping tool

Strategy maps allow organisations to describe and communicate their strategies succinctly to close the gap between creation and successful implementation of strategy.

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How to evaluate enterprise risk management maturity

Increasingly, boards of directors and senior executive teams are exploring the concept of enterprise risk management (ERM) to better connect their risk oversight practices with the execution of their strategic plan. In spite of this increased focus on ERM, organisations still find it difficult to understand how ERM differs from traditional risk management, and what an effective ERM process looks like.

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How to evaluate capital expenditures and other long-term investments

Evaluating capital expenditures and long-term investments is a critical process for businesses. Better-managed organisations view all long-term programmes (capital and non-capital) in a disciplined environment.

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