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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

  • 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 11-20 of 352

Interventionist management accounting research: lessons learned

Interventionist research has been suggested as one possible way to produce practically relevant management accounting research.

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Enterprise risk oversight: a global analysis

The recent global economic crisis has caused all boards of directors and senior executives of organisations to re-evaluate their approaches to risk oversight. Some of the well publicised failures have led many to question how excessive risk taking went unrecognised by key participants in the corporate governance process.

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Extended enterprise risk

Today’s complex global supply chains require effective risk management.

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The Four Ts of local government performance

Effective performance management and strong financial leadership will be at the core of sustainable public service delivery.

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Getting to the heart of decision making: Whitehall's Financial Management Reform

In 2014, HM Treasury launched the Financial Management Reform programme (FMR). This is widely seen as one of the most successful and mature of the UK’s functional reforms. The purpose of this joint paper by the Institute for Government and the Chartered Institute of Management Accountants (CIMA) is to allow those interested in improving finance functions in other complex organisational settings (especially centres of government) to see what is happening in the UK, and to understand the way this change has been undertaken.

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Accounting for natural capital in the value chain

Find out how to implement natural capital accounting with five practical recommendations for CGMAs.

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Return on ideas

This report explores ways that finance and marketing can work together to measure the value of marketing activities.

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Aligning strategy, planning and risk processes at MassMutual

This case study shows how insurance and financial services company MassMutual has better aligned its strategy, planning and risk processes for improved governance and performance.

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Building resilience: an introduction to business models

In today’s business environment it is more important than ever that organisations understand their business model, and are ready to adapt it to counter external threats.

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How to evaluate enterprise risk management maturity

Increasingly, boards of directors and senior executive teams are exploring the concept of enterprise risk management (ERM) to better connect their risk oversight practices with the execution of their strategic plan. In spite of this increased focus on ERM, organisations still find it difficult to understand how ERM differs from traditional risk management, and what an effective ERM process looks like.

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