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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 21-30 of 337
Editors choice

Cost Transformation Model

The CGMA cost transformation model is designed to help businesses to achieve and maintain cost competitiveness.

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Minimal budgeting: the development of control mechanisms for small and micro e-businesses

The aim of this research is to understand the framework for budgetary control (if any) which operates in the e-business environment. It considers budgeting in the development of control mechanisms for small and micro e-businesses.

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Management accounting in networks: techniques and applications

This report seeks to address the control problems arising from inter-organisational associations, such as alliances, partnerships or networks. It examines how management accounting is used in building and managing relationships with external partners. The handbook, entitled Controlling Collaboration between Firms, can be purchased through CIMA publishing.

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The impact of performance targets on behaviour: a close look at sales force contexts

This study reviews existing literature on target setting and undertakes four detailed case studies and a survey of 95 sales representatives to better understand the factors that affect managerial behaviour. The sales function was chosen, as it is known that in this environment performance targets are widely used.

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Applying the controllability principle and measuring divisional performance in UK companies

The choice of appropriate measures of divisional managerial performance has been widely debated in management accounting literature.

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Time estimates as cost drivers

This research focuses on the accuracy of the time estimates provided by employees on their various activities, as time estimates are present throughout cost systems. These time estimates are used as duration drivers to allocate resource costs to activities and cost objects.

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Curb your enthusiasm: corporate risk assessment of Web 2.0

Recent research in the UK has measured the frequency and average cost of information security incidents. It’s sobering to realise that very large companies are almost guaranteed to have such an incident every year, at an average cost for the worst incidents of over £1million.

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Better budgeting: a report on the Better Budgeting forum from CIMA and ICAEW

This publication is based on the Better Budgeting Forum held in London in March 2004. Participants in the forum discussed a range of issues relevant to the central theme, debating possible ways of improving the budgeting process and highlighting areas for future research.

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Fact or fiction? The independent business partner: Asia

This discussion paper outlines how finance professionals need to move from being the co-pilot into the driver's seat across the Asia region, by employing additional skills and tools. Organisations need to consider not only how they identify talent, from a competitive pool, but how they build capacity, with support as necessary from educators, professional bodies and government agencies.

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Managing inter-firm interdependencies in R&D investment

This report illustrates how interdependent R&D investments may be coordinated across the boundaries of competing firms. If managerial accountants are to estimate accurately the value of R&D investments in ecosystems of innovation, an understanding of such information sharing arrangements is crucial.

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