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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 303

How to evaluate enterprise risk management maturity

Increasingly, boards of directors and senior executive teams are exploring the concept of enterprise risk management (ERM) to better connect their risk oversight practices with the execution of their strategic plan. In spite of this increased focus on ERM, organisations still find it difficult to understand how ERM differs from traditional risk management, and what an effective ERM process looks like.

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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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CIMA Strategic Scorecard™: full report

Boards engaging in strategy demonstrates how the CIMA Strategic Scorecard™ can be used as a tool to bring all your strategic information together in a summarised and consistent format. This will assist your board in balancing time spent on strategy and time spent on governance issues.

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Executive remuneration

Throughout this publication we have provided examples from the remuneration report that we have created for our fictitious company Generico. These examples are excerpts from the full report.

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UK Bribery Act: seminar, survey and guidance

In April 2011 CIMA, together with St Paul’s Institute, held a seminar to discuss the responsibilities financial management has in implementing anti bribery guidance. The UK Bribery Act has been enforced since July 2011, organisations should act now to prepare and adapt systems accordingly.

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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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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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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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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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