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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

  • 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 81-90 of 426

Assessing the effectiveness of NHS budgeting

This report examines the complex nature of budgetary and associated financial systems, particularly the service line reporting (SLR) in NHS provider units.

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Interventionist management accounting research: lessons learned

Interventionist research has been suggested as one possible way to produce practically relevant management accounting research.

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Managing inter-firm interdependencies in R&D investment

This report illustrates how interdependent R&D investments may be coordinated across the boundaries of competing firms. If managerial accountants are to estimate accurately the value of R&D investments in ecosystems of innovation, an understanding of such information sharing arrangements is crucial.

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Enterprise risk oversight: a global analysis

The recent global economic crisis has caused all boards of directors and senior executives of organisations to re-evaluate their approaches to risk oversight. Some of the well publicised failures have led many to question how excessive risk taking went unrecognised by key participants in the corporate governance process.

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SLAS 37: Intangible assets

We frequently come across resources which have no physical substance but seemingly create value to entities.

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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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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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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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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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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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