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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.

  • 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.

  • 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.

  • 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?

  • 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.

  • 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.

  • 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.

  • 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 323

Culture first: how marketing effectiveness works in practice

The improvement of marketing effectiveness culture is now a business imperative. This report, developed in association with IPA and Telefonica, explains why it is about moving from a ‘justification’ culture to a ‘learning’ culture.

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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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Tomorrow's relationships

People are our greatest asset – how often have we heard this from leaders and then seen evidence from the behaviours of the organisations they lead which suggests otherwise?

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Beyond the glass ceiling

CIMA recently asked senior female members to share their strategies for success. In this article from the September 2010 edition of Financial Management magazine Sandra Rapacioli reports their insights on reaching the top.

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Using management accounting to lengthen the time frame of managers

Most of the criticism of traditional management accounting and control concerns its short-term orientation.

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Mastering finance business partnering

The recent economic turmoil left most companies exposed to heightened commercial and financial risks. This wrongfooted many finance teams, leading them to re-evaluate their role.

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Guide and commentary on the UK’s CRC energy efficiency scheme

The CRC was originally designed as a mandatory cap and trade scheme for emissions and is targeted at large organisations in the non energy intensive sector in the UK.

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Principles for Effective Business Reporting Processes

Principles for Effective Business Reporting Processes helps organisations enhance their reporting processes.

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WEF global risks report 2013

The World Economic Forum’s Global Risks Report examines key global risks such as the effect of economic weakness on environmental challenges, wealth gaps and unsustainable government debt. It also highlights emerging concerns such as geoengineering and brain-altering technologies.

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Performance measurement and risk management in intermediary food chain businesses

This research seeks to understand the extent to which performance measurement systems in food supply chains might be incomplete and inadequately balanced, and considering allegations from previous research that controls, rewards and incentives and have a role in shaping performance measurement upstream in supply chains.

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