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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 131-140 of 315

The effect of intrinsic and extrinsic rewards on the perceptions of middle-level managers

This project addresses how reward systems are designed at different companies, located in different EU countries, as seen through the eyes of practising managers.

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Incentives, accountability and myopic decision making: a neuroscientific investigation

One of the challenges of management accounting is to help managers to optimise both the immediate and distant future of their organisations. In particular, management accounting should help individual managers consider both the immediate and delayed outcomes of their decisions.

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Outcome costing: a significant advancement for determining public-sector effectiveness

The aim of this paper is to devise a methodology which can analyse, and therefore determine, whether value for money is being achieved by the public sector.

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Management accounting in support of the strategic management process

The term 'strategic management accounting' was introduced in 1981 and was defined as ‘the provision and analysis of management accounting data about a business and its competitors, for use in developing and monitoring business strategy’. Since then several attempts have been made to refine this definition and identify a set of techniques classified under the banner of strategic management accounting.

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Budgeting practice and organisational structure

This report summarises an investigation into budgeting practices in UK companies. The research stemmed from debates generated by the ‘beyond budgeting’ movement that emerged in the 1990s.

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The tools and techniques needed to support sustainable business success

The tools and techniques needed to support sustainable business success

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Finance business partnering

Finance business partnering makes an important contribution to improving decision making and ensuring the sustainable success of business.

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Management accountants: a profession dramatically changed

This research presents the experiences of a limited number of companies, reported to us, by the participants in ERP systems implementation and operation. Some of the companies had successfully implemented their ERP systems a few years ago, while others were still trying to obtain significant value from their ERP system.

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Risk manager or risqué manager?

There’s an established and well-articulated need to understand the dynamics through which new management accounting tools and techniques become infused – or not – into organisations. Many management accountants want to understand innovations in a much more realistic context.

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Improving decision making in Whitehall

The Institute for Government, CIMA and Deloitte point out how government and the taxpayer could benefit if Whitehall used better management information to improve public spending decisions. The lack of such a fundamental business tool in Whitehall is striking to those from a commercial background.

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