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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 201-210 of 339

The role of corporate culture in the choice of integrated reporting

This report is based on research study which investigated the role of corporate culture in a company’s choice of integrated reporting and in the level of integrated thinking within an organisation. The choice of Integrated Reporting is driven by underlying corporate values and attitudes which affect behaviour and decision-making. Firms with more internal oriented culture types, specifically more control-oriented, are more likely to prepare an integrated report; this requires companies to invest in policies, processes, and procedures that can help improve organizational effectiveness and establish a clear scope of authority and responsibility. Collaboration is the key ingredient for Integrated Thinking and requires implementing initiatives to enhance collaboration, teamwork, talent management, empowerment, and interpersonal relationships

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The impact of predictive forecasting on corporate control

Forecasting is essential for managers to steer businesses in dynamic environments and to manage relations with external stakeholders. Bottom up forecasting has been criticised for being intentionally or unintentionally compromised by manager interests and cognitive biases. Algorithm-based calculations such as predictive analytics are considered a promising alternative to traditional bottom up forecasting for producing neutral predictions based predominantly on historical data A study of two large multi-national companies conducted by a team from Monash University explored to how predictive analytics-based forecasts were used at a corporate level and how they contribute to managing organisations.

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Employee Trust Determinants and Consequences of Employee Perceptions of Organisational Trustworthiness

Employees’ trust in the organisation provides a foundation on which all other management policies are built. Inspiring trust has been long acknowledged as the key to successful management. Yet, despite the importance of employees’ trust perceptions, relatively little is known about how employees form trust perceptions. A study conducted within a privately owned North American pharmacy involving an organisation wide survey of employees and interviews with 25 individuals holding key positions reveals that perceptions of the organisation’s benevolence, integrity and ability influence trust perceptions. In addition, managers’ perceptions play an important role. When employees lack knowledge of the organisation’s mission, values and policies, they rely more heavily on their managers’ perceptions of the organisation’s trustworthiness to form their organisational trust perceptions.

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Words in action - character list

Full character list:

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Words in action - cast and crew

'Words in Action' is based on real events and experiences of screenwriter/fraud investigator and CIMA trainer, Nigel Krishna Iyer. The film is directed by acclaimed director Daz Spencer-Lovesey and has a professional cast and crew.

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Words in action - watch the trailer

Does Tony Scales, the new CEO of the Miralux Corporation, believe his own speeches about ethics, the environment and the company’s hard line against corruption and fraud? Is he sincere or just the master of corporate rhetoric?

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Words in action - episode six: Cameron is sticking to his hard-line approach

If we really put the 50 top managers behaviour under the microscope what would we see? Cameron is sticking to his hard line approach, but who is willing to 'cast the first stone?

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An exploration of the implementation and usefulness of environmental management accounting

To improve corporate sustainability practices, Environmental Management Accounting (EMA) has been increasingly adopted by corporations throughout the world. EMA is a decision support tool which facilitates the environmental management strategies of an organisation. Examples of EMA tools and techniques include; sustainable balanced scorecards, energy accounting and carbon management accounting. This paper reports on the findings of an exploratory study on the usefulness and implementation of EMA practices in Australia and Sri Lanka. By investigating the similarities and differences between actual EMA practices and their implementation in both a developed and developing country, this study finds insightful outcomes relating to EMA implementation and its drivers and barriers within companies in both countries.

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WCOA 2014 in Video

World Congress of Accountants review

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Tomorrow’s value lecture – partnership, teamwork, fairness and trust in the value chain

Paula Nickolds, Buying and Brand Director, John Lewis Partnership discusses how the multichannel retailer manages its complex global value chain.

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