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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 341

Audit Committee Toolkit

The creation of an effective audit committee is an important way to enhance organisational governance and oversight. A widely used framework for internal controls is the COSO Internal Control — Integrated Framework developed by the Committee of Sponsoring Organizations (COSO) of the Treadway Commission.

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How to develop non-financial KPIs

This tool provides guidance for identifying and designing key performance indicators (KPIs) for non-financial performance measures.

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Strategy mapping tool

Strategy maps allow organisations to describe and communicate their strategies succinctly to close the gap between creation and successful implementation of strategy.

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Responding to ethical dilemmas: CGMA ethics resources

This tool provides links to resources to help CGMA professionals navigate ethical dilemmas and respond in a manner that upholds their professional standards.

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Ethical reflection checklist

This checklist is designed to provide organisations and individuals with an overview of how well ethical practices are embedded in the business. With the importance of ethics and non-financial reporting rising on the global agenda, organisations not only need to be managing their business responsibly, but increasingly, they are being required to demonstrate it too.

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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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How to evaluate capital expenditures and other long-term investments

Evaluating capital expenditures and long-term investments is a critical process for businesses. Better-managed organisations view all long-term programmes (capital and non-capital) in a disciplined environment.

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How to manage reverse logistics

Reverse logistics has become an area that retailers and manufacturers cannot ignore. A significant percentage of products are returned by customers. Despite the fact that managing these returns incurs substantial costs through logistics, inventory and disposal, many companies appear to employ inadequate processes for dealing with these returns.

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Business leaders talk risk and innovation

Business leaders from some of the world's top companies, including Dell, Coca Cola and American Express, talk risk, innovation and the role of management accountants.

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Finance's expanding role

Our latest video provide insights and perspectives on finance’s expanding role at the heart of the business strategy and the value management accountants bring in supporting the wider business from the finance directors of a multinational, a mid-sized and a small company.

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