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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

  • Report visualisation: from concept to deployment

    This report analyses how multimedia technology is providing insight around business performance and improving the speed of decision making through graphically presenting patterns, trends and correlations.

  • 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.

  • 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.

  • 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.

  • 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.

  • Cost Transformation Model

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

Find Research & Insight Articles

Results 91-100 of 357

Branded-business valuations: Global Intangible Finance Tracker 2015

In recent years there has been considerable focus by UK government on tackling the budget deficit. While critical, it will not drive future prosperity. And cannot be the sole focus if the UK is to thrive in the long term.

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Collaboration: the new core competency in an era of joint ventures and alliances

For those dissatisfied with M&A, there are alternatives which offer organisations access to the scale, markets, distribution or other channels they seek, without many of the problems caused by transferring assets and people – such as the valuation of assets and liabilities (the bulk of due diligence), ‘storming and norming’ of teams, and meshing together processes and data.

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Adopting Enterprise Web 2.0 collaborative technologies in business: The implications for management accountants

This report seeks to augment the ability of executives, managers and accountants to better understand one of the most recent examples of technologically enabled change, Web 2.0, and its business related variant, Enterprise 2.0.

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Embedding ethical values in the corporate culture: Zambia

This paper summarises the discussions from a joint roundtable with the Institute of Directors Zambia, held in August at the 2013 Annual Business Conference in Livingstone.

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Understanding reputational risk - the costs of 'act now, worry later'

This paper summarises key findings from the discussions at the Malaysian Institute of Integrity (IIM) and CIMA roundtable on reputational risk, based on a global CGMA survey.

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Tomorrow’s balance sheet

Integrating strategies for corporate responsibility and evaluating their impact, both socially and environmentally, is becoming increasingly critical to business. Companies are seeking ways to successfully put their strategies on sustainability into practice – strengthening the connection between corporate responsibility and global competitiveness.

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Strategic responses to global climate change: a UK analysis

This report provides an understanding of the way in which organisations are translating strategic issues into management action in the context of their carbon impact. The implications for management accountants and accounting were also explored.

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Sustainability performance management: how CFOs can unlock value

Sustainability can drive significant business benefits. Yet in many organisations, its value is not fully realised. This report from CIMA and Accenture explores how robust sustainability performance management, driven by finance professionals, can be a key way to unlock this value.

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A study of performance measurement in the outsourcing decision

Outsourcing is an increasingly popular method of achieving performance improvement. However, the results have been mixed. Some organisations have not achieved the desired benefits associated with outsourcing and experienced outsourcing failure instead. This research project examines the issue of performance measurement in the outsourcing decision.

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Complexity, relevance and clarity of corporate reporting

The Financial Reporting Council’s (FRC) project to review the complexity and relevance of current company reporting requirements is very timely. Over the past ten years, a raft of additional reporting burdens has been placed on businesses, and many of the existing requirements have also changed in that period.

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