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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 338

Fact or fiction? The independent business partner: Asia

This discussion paper outlines how finance professionals need to move from being the co-pilot into the driver's seat across the Asia region, by employing additional skills and tools. Organisations need to consider not only how they identify talent, from a competitive pool, but how they build capacity, with support as necessary from educators, professional bodies and government agencies.

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SLAS 19: Leases

The latest paper from the CIMA Sri Lanka accounting standard study group prescribes the appropriate accounting policies and disclosure to apply in relation to finance and operating leases.

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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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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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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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Culture first: how marketing effectiveness works in practice

The improvement of marketing effectiveness culture is now a business imperative. This report, developed in association with IPA and Telefonica, explains why it is about moving from a ‘justification’ culture to a ‘learning’ culture.

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A study of performance measurement in the outsourcing decision

Outsourcing is an increasingly popular method of achieving performance improvement. However, the results have been mixed. Some organisations have not achieved the desired benefits associated with outsourcing and experienced outsourcing failure instead. This research project examines the issue of performance measurement in the outsourcing decision.

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The effects of cloud technology on management accounting

Advances in information technology have been noted as a key force in changing management accounting. Managers and boards continuously see advances in technology offering potential business advantages, but also raising issues and risks. This report focuses in particular on cloud computing.

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Looking beyond the check-box: mitigating risk, maximising performance

In April 2014 CIMA and St Paul’s Institute jointly hosted an event which looked at the importance of leading by example rather than relying on written policies and rules.

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Adopting Enterprise Web 2.0 collaborative technologies in business: The implications for management accountants

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.

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