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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 101-110 of 419
Editors choice

Treasury and Cash Management Essentials

Whether it knows it or not, almost every business of any size ‘does’ treasury: the administration of its financial assets and holdings with the aim of optimizing liquidity, ensuring the right investments are made and reducing risk.

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Panel discussion: CIMA and AICPA routes to the CGMA designation

A look at CGMA and the benefits

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Accounting for the full value of the business: Brand Finance Asia GIFT report

Valuing intangibles has never been an easy process. In our current knowledge-based economy, intangibles can form a substantial component of a company's balance sheet. For a decade or longer, it has been mandatory for well-run organisations to establish the true nature of their intangibles and goodwill. Good business decisions depend on it. Investors demand to know. International Financial Reporting Standards explicitly demand valuations in a growing number of situations.

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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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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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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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The learning curve: the key to future management?

Learning curve models have many practical applications since they predict how long it will take to undertake future tasks. Management accountants must consequently take account of the impact of learning for planning, control and decision-making.

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SLAS 36: Provisions, contingent liabilities and contingent assets

This latest document from the CIMA Sri Lanka accounting standards study group has two objectives. The first is to ensure that appropriate recognition criteria and measurement bases are applied to provisions, contingent liabilities and contingent assets. The second is to make sure sufficient information is disclosed in the notes to financial statements for readers to be able understand their nature, timing and amount.

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Case study: Lakmali Nanayakkara: Ernst and Young

Lakmali was the first woman in Sri Lanka to hold the position of partner in one of the international accountancy firms.

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Case study: Devika Mohotti, IBM Australia

Devika Mohotti ACMA, business operations executive of the growth markets unit at IBM, is involved worldwide in all regions except North America, Western Europe and Japan.

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