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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.

  • 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.

  • 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 101-110 of 335

Risk questions a CGMA should ask about process innovation

Process innovation is about doing things a better way; either through developing new processes and delivery methods or finding radically different ways of doing business. It can be as simple as redefining one step of a manufacturing function, or as complex as a full organisational restructure.

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Benchmarking and performance indicators

How UK organisations that have adopted an e-business model have adapted their performance measurement systems and practices, in response to inevitable changes in their business operations.

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IPOs, organisational and management accounting change in listed Chinese state-owned enterprises

Since the early 1990s, under the programmes of ‘corporatisation’ and ‘marketisation’, stock exchange listing has become a central platform for a more recent round of state-owned enterprises (SOEs) reforms in China.

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A capital idea

When it comes to maximising the net present value to shareholders which can be obtained from a given net present value of the entity, there are a number of interrelated factors to consider.

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The diffusion of management accounting innovations

This study examines the influence of contextual factors upon the diffusion of cost and management accounting techniques and procedures.

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Rethinking the business model

It may be one of the most common terms used in the corporate dictionary, but the frequency and vagueness with which “business model” is used suggests that a rethink is needed.

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Corporate governance: developments in the UK

The UK Financial Reporting Council (FRC) has recently issued a revised UK corporate governance code for listed companies and a UK stewardship code for institutional investors. Together, the two codes aim to raise governance standards in the wake of the financial crisis. This briefing sets out the key highlights with particular emphasis on the new UK corporate governance code.

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Collaboration and control: managing tensions in competitive interorganisational relationships

This report looks at five UK independent publishing houses who are competitors but collaborate on a range of activities such as printing and warehousing.

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The mismatch of internal and external social performance reports

Explores internal information about social performance for four organisations that publish relatively detailed social performance information externally.

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CIMA responds to the Walker Review

This document is CIMA's preliminary response, submitted in June 2009, to Sir David Walker’s proposed review on corporate governance in the UK banking industry's review.

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