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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 426

Management accounting in networks: techniques and applications

This report seeks to address the control problems arising from inter-organisational associations, such as alliances, partnerships or networks. It examines how management accounting is used in building and managing relationships with external partners. The handbook, entitled Controlling Collaboration between Firms, can be purchased through CIMA publishing.

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Applying the controllability principle and measuring divisional performance in UK companies

The choice of appropriate measures of divisional managerial performance has been widely debated in management accounting literature.

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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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Divisional performance measurement: an examination of the potential explanatory factors

Findings of a research project into divisional performance measurement in UK companies and the application of the controllability principle.

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Integrating management accounting systems in mergers and acquisitions

The high rate of merger and acquisition (M&A) failures, the dearth of research and the lack of explanation of the role of the management accountants in M&A integration process raises some important questions for senior financial managers charged with the responsibility of integrating the various functions and tasks inherent in the MAS integration process.

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Experiencing change in German controlling: management accounting in a globalising world

This report considers contemporary practices of German ‘controlling’ – a term which is usually translated into English as ‘management accounting’.

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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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The adoption of strategic management accounting tools in agriculture post subsidy reform

As observed in Roslender and Hart (2003), a number of organisations are beginning to practice strategic management accounting (SMA), without necessarily recognising that term.

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Control of top management teams in Spanish hospitals

The medical industry across the western world is currently involved in processes of strategic and managerial reorientation.

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The global manufacturing sector: current issues

The manufacturing sector in many countries is in a state of transition: growing in emerging economies; shrinking but becoming more productive in advanced economies.

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