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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 407
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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Control of top management teams in Spanish hospitals

The medical industry across the western world is currently involved in processes of strategic and managerial reorientation.

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The adoption of strategic management accounting tools in agriculture post subsidy reform

As observed in Roslender and Hart (2003), a number of organisations are beginning to practice strategic management accounting (SMA), without necessarily recognising that term.

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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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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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Tomorrow’s value lecture with HSBC

CIMA and Tomorrow’s Company have joined forces to produce a series of lectures exploring the theme ‘Tomorrow’s Value’.

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2010 lectures: Creating sustainable values

On 17 November 2010, CIMA and Tomorrow's Company hosted a lunchtime reception at the House of Lords which explored the theme 'Tomorrow's 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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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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Building world class businesses for the long term

Short-term thinking by both companies and their investors is widely seen as a key fault behind the global financial crisis. It seems, from the current discourse, that businesses need only shift to a longer term outlook and act in a socially responsible manner for all their – and the world’s – problems to be solved.

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