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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 161-170 of 323

Value chain financing in agriculture: the case of Zambia

Smallholder farmers in Zambia comprise 85% of the farming community. Such farmers are not regarded as creditworthy and their agricultural activity is characterised by low yields in production. The aim of this study is to investigate whether VCF could offer increased access to agricultural finance for Zambian smallholder farmers. Such financing will act as an enabler to mechanisation of the farming operation and in turn improve productivity.

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Managing risk to enhance stakeholder value

Managing risk to enhance stakeholder value resources

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Knowledge management and the management accountant

Proposes potential for strategic management accounting to encompass the management of the knowledge resource that is held within organisations.

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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: 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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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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2012 lectures: Employee ownership, happiness and business success

The latest lecture with our partners Tomorrow’s Company was held at top law firm Hogan Lovells.

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Better Talent Management

This report is based on a 2016 study undertaken by CIMA with Power of Numbers Ltd.

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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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Strategy mapping: an examination of a homebuilder’s performance measurement and incentive systems

Observes the development, implementation and evaluation of a strategy map and the associated performance measurement and incentive systems at a major U.S. homebuilder.

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