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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

  • 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.

  • 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 357

Incorporating ethics into strategy: second edition

Ethics are pivotal in determining the success or failure of an organisation: they affect a company’s reputation and help to define a business model that will thrive even in adversity.

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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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The balancing act in hospital performance measurement

This project examines the development and impact of balanced scorecard (BSC) performance measurement in the United Kingdom (UK) and New Zealand (NZ) hospitals, focusing on how such systems work in practice.

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Ethical culture change at Siemens: a case study

Siemens is a globally operating technology company with core activities in the fields of energy, healthcare, industry and infrastructure

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How to improve your board’s effectiveness: three tools for risk and strategy governance

A high-performing board is one that adds value to the organisation by achieving a full package of responsible activities.

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How to evaluate enterprise risk management maturity case study

The hypothetical case study is presented as an illustration of how the Enterprise Risk Management assessment tool can be used by CGMA designation holders to assess the effectiveness of an organisation’s approach to enterprise risk management.

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WEF global risks report 2013

The World Economic Forum’s Global Risks Report examines key global risks such as the effect of economic weakness on environmental challenges, wealth gaps and unsustainable government debt. It also highlights emerging concerns such as geoengineering and brain-altering technologies.

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A structured approach to Enterprise Risk Management and the requirements of ISO 31000

This guide provides a brief commentary on ISO 31000: ‘Risk management – Principles and guidelines’ and advice on the implementation of an enterprise risk management initiative.

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Integrating risk into performance: Reporting to the board of directors

This research investigates companies’ practices in performance and risk reporting to the board of directors.

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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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