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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 277

Words in action - episode five: Cameron's investigation

Tony’s past the talking stage. It’s time for tough action. And Cameron seems determined as he gets caught up in a new investigation. So why is Talulah unhappy when she gets what she wants? Who is fiddling their expenses now?

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From digitisation to digital transformation The role of French and German management accountants in the digital age

This research undertaken by a team from Essec Business School investigated the work, challenges and roles of French and German management accountants in the digital age. The research project builds on the distinction between two crucial and interconnected, yet different facets of the digital age: Digitization and digital transformation. Interviews with 26 German senior management accountants; specialised consultants; and data analytics, innovation, risk management and IT experts were conducted and the results compared with a similar set of interviews conducted in France. The study found that management accountants are strongly engaged in the digitisation of their companies. They also play an important role in the digital transformation through their involvement in data quality, IT system harmonisation, fostering efficiency in budgeting processes and the implementation of self-service reporting tools for managerial decision-making. It found that management accountants are strongly engaged in the digitisation of their companies. They also play an important role in the digital transformation through their involvement in data quality, IT system harmonisation, fostering efficiency in budgeting processes and the implementation of self-service reporting tools for managerial decision-making.

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Escaping short-termism

In October 2015, CIMA and St Paul’s Institute jointly hosted an event which explored how business models can operate more effectively and overcome the misjudgements often provided by short-termism.

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2012 lectures: Tackling fear and greed in the city

Andrew Fisher, Chief Executive of wealth advisers Towry, delivered a passionate speech on executive pay and performance at the latest Tomorrow’s Value lecture at London’s historic Gresham College.

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2011 Lectures: Health, business and society

On 8 November 2011, David Brennan, chief executive of AstraZeneca, gave a powerful lecture at the latest Tomorrow’s Value lecture, at the impressive Mansion House.

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Case study: Irelan Tam, Johnson & Johnson Medical Asia Pacific

Irelan Tam FCMA, CGMA, regional FD for Johnson & Johnson Medical Asia Pacific, began her career at Hong Kong Jardine, and moved to various accounting functions across different companies before joining Johnson & Johnson Hong Kong as accounting manager in 1992.

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Tools to manage reverse logistics

Retailers and manufacturers can't afford to ignore reverse logistics, and so research work was carried out for both the UK Department for Transport and CIMA on the development of a reverse logistics diagnostic and performance improvement toolkit.

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2011 president's dinner: sustainable business practices

Peter Voser, CEO of Royal Dutch Shell, gave the keynote speech at the 2011's president's dinner, highlighting the need for businesses to practice corporate social responsibility.

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Formal and informal feedback in management accounting

In management accounting, feedback has traditionally been viewed rather mechanistically – as a formal control loop between goals and measured performance using formal accounting and information systems, such as the balanced scorecard (BSC). This research summary explores how formal and informal feedback plays a key part in influencing how effectively organisations are managed.

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Time estimates as cost drivers

This research focuses on the accuracy of the time estimates provided by employees on their various activities, as time estimates are present throughout cost systems. These time estimates are used as duration drivers to allocate resource costs to activities and cost objects.

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