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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.

  • Business Resilience: Tools for preparing to reopen businesses

    Reallocating priorities, creating a response plan, mapping out scenarios – here’s all you need to consider before you reopen your business and the tools to help you do it.

  • 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.

  • 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 81-90 of 344

Words in action - episode five: Cameron's investigation

Tony’s past the talking stage. It’s time for tough action. And Cameron seems determined as he gets caught up in a new investigation. So why is Talulah unhappy when she gets what she wants? Who is fiddling their expenses now?

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Words in action - episode two: James Turner’s projects

James Turner’s projects come in on budget and win environmental prizes. Surely that should keep the low-carbon campaigners smiling?

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Words in action - episode one: Tony Scales and ethics

Does Tony Scales, the new CEO of the Miralux Corporation, believe his own speeches about ethics, the environment and the company’s hard line against corruption and fraud? Is he sincere or just the master of corporate rhetoric?

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Case study: Lakmali Nanayakkara: Ernst and Young

Lakmali was the first woman in Sri Lanka to hold the position of partner in one of the international accountancy firms.

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Pursuing shareholder value

This report examines the extent of adoption of shareholder value management in large, quoted UK companies, and the impact this has had on human resource management.

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Mastering finance business partnering

The recent economic turmoil left most companies exposed to heightened commercial and financial risks. This wrongfooted many finance teams, leading them to re-evaluate their role.

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Using management accounting to lengthen the time frame of managers

Most of the criticism of traditional management accounting and control concerns its short-term orientation.

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Drivers of risk management

Risk management’s official argument is clear: it is good business. However, practice does not indicate the same. Based on theory and case studies, this report identifies drivers for risk management and seeks to present taxonomy to guide organisations in developing risk management according to their own drivers.

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The learning curve: the key to future management?

Learning curve models have many practical applications since they predict how long it will take to undertake future tasks. Management accountants must consequently take account of the impact of learning for planning, control and decision-making.

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Adopting enterprise web 2.0

This report seeks to augment the ability of executives, managers and accountants to better understand one of the most recent examples of technologically enabled change, web 2.0, and its business related variant, enterprise 2.0. It analyses their current usage and their implications for management accountants through the experiences of two companies which are early adopters of enterprise web 2.0 technique.

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