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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 131-140 of 299

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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Annuality in public budgeting: an exploratory study

Annuality in public budgeting is a widespread phenomenon. It refers to the way in which budget allocations have to be spent by the end of a financial year or be surrendered to a central authority or budget-holder. While there are certain benefits of annuality for those at the centre of an organisation who wish to impose traditional central control, it is argued that it can lead to dysfunctional spending behaviour that is uneconomical, inefficient and ineffective and can therefore fail to provide value for money.

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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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Apocalyptic demography: putting longevity in perspective

Finance directors face real challenges in assisting boards to manage risks arising from defined benefit pension schemes. CIMA has examined longevity and corporate risk in detail in the following report.

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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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The role of corporate culture in the choice of integrated reporting

This report is based on research study which investigated the role of corporate culture in a company’s choice of integrated reporting and in the level of integrated thinking within an organisation. The choice of Integrated Reporting is driven by underlying corporate values and attitudes which affect behaviour and decision-making. Firms with more internal oriented culture types, specifically more control-oriented, are more likely to prepare an integrated report; this requires companies to invest in policies, processes, and procedures that can help improve organizational effectiveness and establish a clear scope of authority and responsibility. Collaboration is the key ingredient for Integrated Thinking and requires implementing initiatives to enhance collaboration, teamwork, talent management, empowerment, and interpersonal relationships

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The effect of dynamic capabilities on performance and digital business strategy

A team from Maastricht University investigated the effect of dynamic capabilities (the ability to adapt internal and external competencies in response to rapidly changing environments) on the implementation of a organisations digital business strategy and business unit performance within a large German automotive manufacturing company. The study found that Business units with high dynamic capabilities tend to achieve better business unit performance and more successful digital business strategy implementation. The study also showed that a digital business strategy cannot solely focus on IT-related aspects but needs to address customer interaction, product innovation, process improvement and supporting functions (i.e., data, IT landscape and HR/culture).

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What does it take to be a risk leader?

The risk landscape is constantly evolving and becoming more complex. Being able to identify and ‘manage’ all the risks to an organisation is no longer possible.

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