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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 81-90 of 338

Case studies

These wide-ranging case studies provide a rich resource for the management accountant who is keen to take that first step towards tackling climate change:

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Tomorrow's corporate governance - the case for the board mandate

Boards are operating in ever more complex and challenging business environments. At the same time, their behaviour and standards are coming under increasing external scrutiny, for example through the Financial Reporting Council (FRC) and Walker Reviews in the UK.

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Professional identity of management accountants: leadership in changing environments

This report explores the meaning of identity and leadership for MAs as a professional group, with capacity to support and influence others in order to achieve effective outcomes for their organisations.

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Tracing intellectual capital cash flows

An initial exercise in tracing the utilisation of a specific stock of intellectual capital elements to the cash flows they generate.

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CFO dialogue – managing the board’s expectations

As part of the evolution of the role of the CFO, there is a multifaceted and intricate relationship between the CFO and the members of the board of directors. While there are unique and individual situations in different organisations, it is almost universal that part of the CFO's role is to manage board expectations.

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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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Beyond the glass ceiling

CIMA recently asked senior female members to share their strategies for success. In this article from the September 2010 edition of Financial Management magazine Sandra Rapacioli reports their insights on reaching the top.

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Case study: Devika Mohotti, IBM Australia

Devika Mohotti ACMA, business operations executive of the growth markets unit at IBM, is involved worldwide in all regions except North America, Western Europe and Japan.

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Risk questions a CGMA should ask about process innovation

Process innovation is about doing things a better way; either through developing new processes and delivery methods or finding radically different ways of doing business. It can be as simple as redefining one step of a manufacturing function, or as complex as a full organisational restructure.

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How to improve your finance organisation’s efficiency and effectiveness

The roles of finance professionals are changing. There is an expectation for finance organisations to take on a broader role in terms of providing management information and analysis and become more influential in how the organisation is managed. In forward-looking organisations, finance is evolving from a focus on transactions and cost efficiency to a broader focus that covers decision support and strategy.

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