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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 61-70 of 404

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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Risk culture in financial organisations

Interest in the cultures of organisations and their effects on management practices goes back many years and there is an extensive body of scholarship on this topic. Yet this interest has increased dramatically since 2008. Furthermore, a new twist in the vocabulary of culture has taken place, with companies, advisors and regulators now seeming to have a specific focus on something called ‘risk culture.’

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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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Extended enterprise risk

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

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Tomorrow’s Value

The economic crisis has thrown up searching questions about what business contributes to the wider community, the values it upholds and the link between these values and the value it creates.

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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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Integrating management accounting systems in mergers and acquisitions

The high rate of merger and acquisition (M&A) failures, the dearth of research and the lack of explanation of the role of the management accountants in M&A integration process raises some important questions for senior financial managers charged with the responsibility of integrating the various functions and tasks inherent in the MAS integration process.

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How management accounting delivers long term focus

Van den Udenhout (VdU) is a large Dutch group of car dealers. The managing director (MD) was concerned that although VdU performed quite well in terms of profits, sales volume and customer satisfaction, he believed the basis for future performance was very weak and was vulnerable to external circumstances, such as the popularity of its models and economic circumstances. The MD had the ambition to change the managers’ and employees’ focus on the dealership’s most important asset – its network of customer relations.

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Climate change calls for strategic change

CIMA and its members are well positioned to help ensure that organisations both survive, and are successful, in light of climate change issues.

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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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