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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 31-40 of 426

The impact of economic recession on business strategy planning in UK companies

The UK economy recently emerged from a long period of economic recession. National statistics and surveys provide generalised findings of the current state of business during and after recession but fail to offer insights into how UK based businesses made (or failed to make) strategic responses, during the period of recession and subsequently.

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Rethinking the business model

CIMA’s business model considers the whole areas of co-determination and co-creation, where value sits and what value is to anyone at any moment.

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The future is now - Transparency in government performance

This new briefing highlights developments and challenges for the public sector, and assesses the future impact of growing public and stakeholder demand for clearer information on performance from government.

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Corporate reputation

Failures in corporate leadership contributed heavily to the global financial crisis. This paper explores some of the corporate governance issues in an effort to help boards understand what they must do to be more effective.

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The role of principles and practices of financial management in the governance of with-profits UK life insurers

This project looks at how PPFMs are being used both internally and externally and the contribution of the PPFM framework to the overall corporate governance arrangements of with-profits funds of firms.

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Ensuring corporate viability in an uncertain world: Framing the Board conversation on risk

In response to ongoing developments, regulators are revising their Corporate Governance Codes and corporate reporting requirements. They intend to stimulate better and more detailed consideration of the risks which affect the longer term viability of companies and to drive overall improvement in the level and quality of risk management. In this regard the Financial Reporting Council (FRC) announced changes to the UK Corporate Code in September 2014.

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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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Extended enterprise risk

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

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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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