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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.

  • 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.

  • 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 121-130 of 315

2013 Lectures: The city and capitalism for the long term

On 15 May 2013, we held a lecture entitled 'The city and capitalism for the long term' with our partners Tomorrow’s Company at Carpenters' Hall in the city of London. The keynote speech was delivered by Dominic Barton, Global Managing Director of McKinsey & Company.

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2014 lectures: Public value: principles into practice

On 4 November 2014, this CIMA and Tomorrow's Company lecture discussed how to improve the performance and outcomes of public spending and finance through principles-led management. The keynote address was delivered by Julian Kelly FCMA, CGMA, Director General, Public Spending and Finance, HM Treasury.

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Breaking glass: strategies for tomorrow's leaders

Our women in leadership report, Breaking glass: strategies for tomorrow's leaders, sees successful CIMA female business leaders share their secrets about how to overcome barriers and reach the top. The report provides inspiration, encouragement and practical advice for future leaders – both male and female.

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Managing responsible business

This research sees finance professionals outline how they are involved in managing their organisation’s ethical performance.

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Intelligent internet agents for business management and accounting

Intelligent agent technology is considered by many as one of the key solution technologies to the handling of the information overload problem caused by the development of a fully networked business environment.

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Cost variability in healthcare

The national reference cost exercise (NRCE) imposes a requirement on all NHS trusts to report their costs for a comprehensive range of healthcare activities.

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Risk and management accounting best practice guidelines

This executive summary presents the findings from two research projects on risk management which were funded by grants provided by CIMA. Our major focus study was on how risk impacted upon budgeting.

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Management accounting practices of UK SMEs

This paper reports on the findings of a CIMA-sponsored study of the management accounting practices of SMEs. Contributors to the management accounting literature (eg Nandan, 2010) have suggested that failure or underperformance of SMEs is often due to their failure to utilise appropriate management accounting tools

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The use and consequences of performance management and control systems

This research executive summary outlines results from a case study of employees at a regional branch in a large UK accounting firm on the use and consequences of performance management and control systems.

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Identifying best practice integrated design and management accounting processes

The primary objective of the research project was to identify possible product and service design and management accounting factors that could provide some explanation for the improved performance of some medium-sized enterprises and, in so doing, be exemplars to less successful medium-sized enterprises. It includes a suggested 'to do' list for management accountants.

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