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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 21-30 of 352

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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Roads to ruin: the analysis

Roads to Ruin looks at substantial corporate crises that struck well-known organisations over the last decade.

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One finance: Building tomorrow’s talent strategy

This report discusses the need for a unified, ‘one finance’, approach to talent management in light of increasing capabilities and skills requirements as finance operating models and finance structures change.

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Sustainable business: Shared value in practice

Set against a background of underlying mistrust in their intentions, major corporations have begun to realise that they need to focus on more than short-term profit maximisation. This report examines the need for more sustainable thinking in corporate strategies and identifies the critical business model areas to concentrate on.

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Six categories of key performance indicators

Key performance indicators (KPIs) are measures used to reflect an organisation’s success or progress in relation to specific short-to-long-term goals. They are useful for all types of businesses across all industries and sectors — from small to large entities and not-for-profit as well as governmental institutions.

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M&A due diligence for CFOs

Part II – seller: Guidance for small- and mid-sized organisations The process of due diligence typically involves a thorough investigation of the business from many vantage points.

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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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