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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 121-130 of 277

Six tips for finance professionals wanting to move up the career ladder

Strategies for career success

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How to turn data into decisions

Making decisions and taking action is fundamental for CGMA designation holders. The development of a global marketplace with competition from non-traditional sources has and continues to increase the number and frequency of decisions CGMA professionals are required to make on a regular basis. The risk of making a poor decision has never been higher, nor has the number of required applications for analytical tools.

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How to communicate risks using a heat map

A heat map is a two-dimensional representation of data in which values are represented by colours and can be designed from being simple to very complex. It is important to carefully design the heat map so that the terms used to describe “potential impact” and “likelihood” are what is used in your organisation.

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Thinking the Unthinkable: Joining the Dots in today’s best thinking and practice: What Next?

Top decision makers in business and other sectors increasingly recognise the need to work together to find innovative and practical solutions to the challenges presented by the growing range of complex risks, disruption and ‘unthinkable’ issues that they now face.

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An evaluation of Global Management Accounting Principles in the sustainability of a mechanised piggery

The aim of this study was to evaluate the relevance of Global Management Accounting Principles (GMAPs) in the sustainability of a mechanised piggery in a South African context. The agricultural industry globally, but specifically in South Africa, is facing many influential factors over which little or no control can be exerted. These influential factors or complexities have an impact on sustainability of commercial farming operations.

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Strategy and performance management

Just as strategies are specific to an organisation, the balanced scorecard (BSC)/strategy map can and should be adapted to suit an individual organisation to leverage the full power of the BSC system.

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Evolution of corporate sustainability practices: perspectives from the UK, US and Canada

Business sustainability is about ensuring that organisations implement strategies that contribute to long-term success. Organisations that act in a sustainable manner not only help maintain the well-being of the planet and people, they also create businesses that will survive and thrive in the long run.

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Interest rate risk management

This document reports the findings from an investigation into the interest rate risk management (IRRM) practices of UK firms. It examines the views of UK corporate treasurers who are involved in the development and implementation of risk management strategies for their organisations.

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Fact or fiction? The independent business partner: UK

This paper is based on discussions between finance professionals from leading companies, at a CIMA roundtable held early in 2011. The aim was to provide a picture of the opportunities and challenges finance transformation is creating, with particular regard to the independence and objectivity of the finance function and its professionals.

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Acting under pressure – how management accountants manage ethical issues

This report highlights the different areas where management accountants might experience pressure in the workplace, set against the wider ethical environment, as well as exploring in more detail the context of five CIMA markets.

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