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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 71-80 of 336

2012 lectures: Tackling fear and greed in the city

Andrew Fisher, Chief Executive of wealth advisers Towry, delivered a passionate speech on executive pay and performance at the latest Tomorrow’s Value lecture at London’s historic Gresham College.

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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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Formal and informal feedback in management accounting

In management accounting, feedback has traditionally been viewed rather mechanistically – as a formal control loop between goals and measured performance using formal accounting and information systems, such as the balanced scorecard (BSC). This research summary explores how formal and informal feedback plays a key part in influencing how effectively organisations are managed.

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Management accounting in networks: techniques and applications

This report seeks to address the control problems arising from inter-organisational associations, such as alliances, partnerships or networks. It examines how management accounting is used in building and managing relationships with external partners. The handbook, entitled Controlling Collaboration between Firms, can be purchased through CIMA publishing.

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Applying the controllability principle and measuring divisional performance in UK companies

The choice of appropriate measures of divisional managerial performance has been widely debated in management accounting literature.

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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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Ethical due diligence in hiring and assessing professional accountants

CGMA guidance for assessing potential employees

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WEF global risks report 2013

The World Economic Forum’s Global Risks Report examines key global risks such as the effect of economic weakness on environmental challenges, wealth gaps and unsustainable government debt. It also highlights emerging concerns such as geoengineering and brain-altering technologies.

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A structured approach to Enterprise Risk Management and the requirements of ISO 31000

This guide provides a brief commentary on ISO 31000: ‘Risk management – Principles and guidelines’ and advice on the implementation of an enterprise risk management initiative.

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Integrating risk into performance: Reporting to the board of directors

This research investigates companies’ practices in performance and risk reporting to the board of directors.

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