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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.

  • 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.

  • 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 51-60 of 304
Editors choice

The changing shape of the finance function

Discover the evolving shape of the finance function in the digital age, as described by senior executives in this future of finance research paper.

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Tomorrow's Risk Leadership: Delivering risk resilience and business performance

The transformation of the risk function requires a strong executive voice of risk to help drive the success of the business. This guide explores the case for the appointment of a senior risk leader to support the board and to manage today’s and tomorrow’s risk agenda.

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A strategic approach to disruptive technologies

Disruptive change requires new strategies. When conditions change rapidly, organisations find their former approaches which have led to success in the past, are no longer effective.

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Apocalypse H20: accounting for the true value of water

Water is more essential to industry and daily life than oil. But fresh water, like many other natural resources once considered abundant, is running low: the World Bank says global demand for water is doubling every 21 years and the UN estimates that by 2025 two-thirds of the world could face water ‘stress’ situations.

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Accounting for climate change

Management accountants have a key role to play in driving sustainable strategic and operational decisions. But CIMA’s research shows that even where finance teams are engaged in climate change related activities, it has often been on an ad hoc basis.

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Financial leadership for government

CIMA and the Institute for Government have joined forces to produce a blueprint for reform that will lead to better decision making and more efficient government. The aim is to provide a structure to open debate about the role of financial leadership at the centre of large, devolved organisations, and to support the UK government’s work in building ‘a much stronger corporate leadership model’, as set out in the Civil Service Reform Plan.

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Enterprise risk oversight: a global analysis

The recent global economic crisis has caused all boards of directors and senior executives of organisations to re-evaluate their approaches to risk oversight. Some of the well publicised failures have led many to question how excessive risk taking went unrecognised by key participants in the corporate governance process.

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Qantas

The Qantas Group operates one of the world’s leading airline businesses and is one of the most renowned brands in Australia. The group has built a worldwide reputation for excellence in safety, operational reliability, engineering and maintenance, and customer service after 90 years in operation.

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Transforming the profession - management accounting is changing

This chapter from 'A profession transforming: from accounting to management' looks specifically at CIMA and our changing focus. To purchase the full book, visit the IFAC website.

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Worth your weight in gold?

The finance function can no longer and assume that everyone in the business knows it is indispensable. How can financial managers prove their value?

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