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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 344

Panel discussion: CIMA and AICPA routes to the CGMA designation

A look at CGMA and the benefits

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PODCAST: The current state of risk oversight

Risk oversight and how organisations are trying to overcome this.

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Doug Bonthrone ACMA CGMA discusses innovation

Director of Global Services Strategy at Coca Cola Doug Bonthrone ACMA CGMA.

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Bob Laux CPA CGMA discusses innovation

Senior Director, Financial Accounting Reporting at Microsoft Bob Laux CPA CGMA.

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Costs, care and rationing

This paper reveals distinct differences in the delivery of management accounting information between intensive care units (ICUs) in Finland and the UK and has major implications for the management of intensive care facilities and indeed health care management accounting generally.

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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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Tomorrow's corporate governance - the case for the board mandate

Boards are operating in ever more complex and challenging business environments. At the same time, their behaviour and standards are coming under increasing external scrutiny, for example through the Financial Reporting Council (FRC) and Walker Reviews in the UK.

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Professional identity of management accountants: leadership in changing environments

This report explores the meaning of identity and leadership for MAs as a professional group, with capacity to support and influence others in order to achieve effective outcomes for their organisations.

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Tracing intellectual capital cash flows

An initial exercise in tracing the utilisation of a specific stock of intellectual capital elements to the cash flows they generate.

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Costing in the NHS

This report aims to highlight potential benefits and pitfalls of SLR and PLICS. It seeks to make clear the reasons underlying the effectiveness of such tools. To demonstrate these issues we focus in particular on the example of a central piece of hospital activity, examining cost calculation models of the operating theatre.

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