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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 323

Financial crisis and changes in management controls in banks

The financial crisis of 2008 hit banks in Iceland and Denmark with different intensity. There was a difference in how management controls changed in response to the crisis.

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Thinking the unthinkable: a new imperative for leadership in the digital age

Executive leadership at the highest levels of corporate, public service and political life faces new vulnerabilities that few in these positions are willing to talk about publicly. In 2016, they are greater than at any time in recent history, and the implications are deeply troubling.

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The effects of cloud technology on management accounting

Advances in information technology have been noted as a key force in changing management accounting. Managers and boards continuously see advances in technology offering potential business advantages, but also raising issues and risks. This report focuses in particular on cloud computing.

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Looking beyond the check-box: mitigating risk, maximising performance

In April 2014 CIMA and St Paul’s Institute jointly hosted an event which looked at the importance of leading by example rather than relying on written policies and rules.

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Branded-business valuations: Global Intangible Finance Tracker 2015

In recent years there has been considerable focus by UK government on tackling the budget deficit. While critical, it will not drive future prosperity. And cannot be the sole focus if the UK is to thrive in the long term.

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Using integrated reporting to help create value and effectively tell the full story

Global companies must create value for the short, medium and long term. But they are doing this in an environment where there is a general lack of trust in businesses; pressures favouring immediate rewards; and the need to integrate many different sources of value spanning borders, cultures and generations.

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Collaboration: the new core competency in an era of joint ventures and alliances

For those dissatisfied with M&A, there are alternatives which offer organisations access to the scale, markets, distribution or other channels they seek, without many of the problems caused by transferring assets and people – such as the valuation of assets and liabilities (the bulk of due diligence), ‘storming and norming’ of teams, and meshing together processes and data.

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Understanding reputational risk - the costs of 'act now, worry later'

This paper summarises key findings from the discussions at the Malaysian Institute of Integrity (IIM) and CIMA roundtable on reputational risk, based on a global CGMA survey.

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Barriers and catalysts to sound financial systems in small-sized enterprises

This study focused upon the small business sector of the economy and it had three main aims. Firstly, it investigated the role, function and scope of the financial management systems operating within small firms. Secondly, it attempted to understand why in certain firms robust financial systems exist, whereas in others they are seen to be weak. Finally, the role of training and other support needs for sound financial management systems was investigated .

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From gate to plate: strategic management accounting in the UK agricultural industry

Costing in the agri-food sector is an enigmatic business, due to its unusual characteristics. Complex supply chains, a largely fragmented production base and a shortage of accounting expertise all contribute to a lack of visibility of costs at various stages of the supply chain from the farm gate to the diner’s plate.

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