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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.

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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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  • 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.

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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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  • 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 299

Performance measurement and risk management in intermediary food chain businesses

This research seeks to understand the extent to which performance measurement systems in food supply chains might be incomplete and inadequately balanced, and considering allegations from previous research that controls, rewards and incentives and have a role in shaping performance measurement upstream in supply chains.

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Governing for performance: New directions in corporate governance

Good corporate governance remains firmly on the business agenda across the world. In economies such as the US and Europe, the key priority is to restore trust in business in the wake of the financial crisis. Elsewhere, such as in the fast-growing BRIC economies, corporate governance is recognised as a crucial factor in supporting sustainable economic and business development.

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The inside track: Partnering for value

Journey to value creation

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Case study: Boonsiri Somchit-Ong, Advanced Micro Devices Global Services

Boonsiri Somchit-Ong is the corporate vice-president for finance at Advanced Micro Devices Global Services in Malaysia.

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Guide and commentary on the UK’s CRC energy efficiency scheme

The CRC was originally designed as a mandatory cap and trade scheme for emissions and is targeted at large organisations in the non energy intensive sector in the UK.

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Principles for Effective Business Reporting Processes

Principles for Effective Business Reporting Processes helps organisations enhance their reporting processes.

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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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SLAS 19: Leases

The latest paper from the CIMA Sri Lanka accounting standard study group prescribes the appropriate accounting policies and disclosure to apply in relation to finance and operating leases.

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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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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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