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 141-150 of 315

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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Women in leadership case studies

Read CIMA's selection of women in leadership case studies about a range of leading businesswomen around the globe.

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Case study: Helen Weir, Lloyd’s Banking Group

Helen Weir’s phenomenally successfully career has led her to become the group executive director of retail banking for Lloyd’s Banking Group.

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Helen Weir: Lloyd’s Banking Group

Claire Ighodaro is living proof that the opportunities for women to hold senior executive roles and directorships of large companies are there for the taking. A past president of CIMA, her board roles have included non-executive director of Lloyd’s of London, the Banking Code Standards Board and UK Trade & Investment; trustee of the British Council; and council member of the Open University.

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Case study: Bernie Cullinan, Clarigen

Bernie Cullinan ACMA, CGMA is the CEO of human resources management company Clarigen, headquartered in Dublin, which is known for its comprehensive and innovative solutions covering every aspect of corporate HR needs..

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Case study: Faezah Faiz Gharaghan, Sazeh Consultants

Faezah Faiz Gharaghan FCMA, CGMA has worked as the financial consultant to the managing director of Sazeh Consultants, Iran, since January 2010; a highly impressive achievement in a nation where cultural factors can make it difficult for women to forge a successful career.

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Case study: Theresa Chan, Warner Bros

Theresa Chan is the corporate finance director for Warner Bros in Hong Kong.

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Case study: Amy Lam, Jardine Shipping Services

Amy Lam has worked as group finance director at the Jardine Shipping Services group in Hong Kong since July 2010.

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