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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.

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  • 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.

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  • 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.

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  • 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.

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  • 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?

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  • 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.

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  • 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.

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  • 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.

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  • 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.

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  • 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.

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  • 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.

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  • 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.

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  • Cost Transformation Model

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

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Find Research & Insight Articles

Results 101-110 of 304

Case studies

These wide-ranging case studies provide a rich resource for the management accountant who is keen to take that first step towards tackling climate change:

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Technology in government performance: strategy, communication and cybersecurity

This second briefing on technology and third briefing in the public sector performance series, focuses on the development and communication of strategies for digital excellence, with a particular emphasis on cybersecurity.

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Risk Culture: How to get it right

This publication shows how good risk culture facilitates business growth, and how it helps businesses to make risk aware decisions in today’s dynamic business environment.

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Local government financial resilience (Germany, Italy and UK compared)

The increased uncertainty, volatility and complexity under which local governments operate, coupled with recent shocks, starting with the 2008 financial crisis, but also including Brexit and the increasing influx of refugee migrants, have put great emphasis on governmental financial resilience.

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Exploring intellectual capital practice in the Irish ICT sector

A recent OECD report confirms that intellectual capital is now instrumental in determining both the value of individual firms and national economic performance.

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Drivers of risk management

Risk management’s official argument is clear: it is good business. However, practice does not indicate the same. Based on theory and case studies, this report identifies drivers for risk management and seeks to present taxonomy to guide organisations in developing risk management according to their own drivers.

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Pursuing shareholder value

This report examines the extent of adoption of shareholder value management in large, quoted UK companies, and the impact this has had on human resource management.

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SLAS 20: Borrowing costs

This study from CIMA Sri Lanka's accounting standard study group interprets how borrowing costs should be treated in an organisation’s financial statements.

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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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