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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 171-180 of 339

Managing the challenges of family businesses

As a skilled middle class emerged in market after market, generational ownership of workshops, sales stalls and other enterprises was common, eventually encompassing farmland as well.

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Strategic performance management in the public sector

This report discusses how public sector performance management can be improved through both cultural change and by using tools widely available in the private sector.

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Insight to impact unlocking opportunities in big data

‘From insight to impact - unlocking opportunities in big data' investigates how leading finance professionals are using data to drive commercial impact.

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Implementing an effective corporate ethics policy

Businesses that want to succeed in the long term have to reflect upon ethical challenges in their own operations. They must take action to avoid integrity risks.

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Ten key elements to sustainable business practices in SMEs

This tool, based on a report from the AICPA, CIMA and CPA Canada, draws together case studies and key lessons from small businesses across the UK, US and Canada.

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Measure the value of talent

AICPA and CIMA have developed two new tools: the Cost of Losing Talent© (COLT©) and the Cost of Replacing Talent© (CORT©). They have been developed to address an urgent need to measure the cost to companies of losing and replacing talent. Total costs are surprisingly large, come straight off the bottom line, and yet remain largely unknown.

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CGMA case study: Navigating ethical issues

This hypothetical case study highlights the issues related to non-disclosure at the corporate level that come to the attention of non-executive financial managers and controllers.

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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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