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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 91-100 of 272

Collaboration and control: managing tensions in competitive interorganisational relationships

This report looks at five UK independent publishing houses who are competitors but collaborate on a range of activities such as printing and warehousing.

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Rethinking the business model

It may be one of the most common terms used in the corporate dictionary, but the frequency and vagueness with which “business model” is used suggests that a rethink is needed.

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A capital idea

When it comes to maximising the net present value to shareholders which can be obtained from a given net present value of the entity, there are a number of interrelated factors to consider.

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Barriers and catalysts to sound financial systems in small-sized enterprises

This study focused upon the small business sector of the economy and it had three main aims. Firstly, it investigated the role, function and scope of the financial management systems operating within small firms. Secondly, it attempted to understand why in certain firms robust financial systems exist, whereas in others they are seen to be weak. Finally, the role of training and other support needs for sound financial management systems was investigated .

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Ethical due diligence in hiring and assessing professional accountants

CGMA guidance for assessing potential employees

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Ready for business: bridging the employability gap

There is a global employability gap. While 75 million young people across the world cannot find work, many businesses have vacancies they cannot fill. Employability is of critical importance to students, and we are determined to ensure CIMA students gain the skills business needs - now and into the future - so that our members are always highly employable.

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An evaluation of Global Management Accounting Principles in the sustainability of a mechanised piggery

The aim of this study was to evaluate the relevance of Global Management Accounting Principles (GMAPs) in the sustainability of a mechanised piggery in a South African context. The agricultural industry globally, but specifically in South Africa, is facing many influential factors over which little or no control can be exerted. These influential factors or complexities have an impact on sustainability of commercial farming operations.

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Thinking the Unthinkable: Joining the Dots in today’s best thinking and practice: What Next?

Top decision makers in business and other sectors increasingly recognise the need to work together to find innovative and practical solutions to the challenges presented by the growing range of complex risks, disruption and ‘unthinkable’ issues that they now face.

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Evolution of corporate sustainability practices: perspectives from the UK, US and Canada

Business sustainability is about ensuring that organisations implement strategies that contribute to long-term success. Organisations that act in a sustainable manner not only help maintain the well-being of the planet and people, they also create businesses that will survive and thrive in the long run.

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Management accounting in support of the strategic management process

The term 'strategic management accounting' was introduced in 1981 and was defined as ‘the provision and analysis of management accounting data about a business and its competitors, for use in developing and monitoring business strategy’. Since then several attempts have been made to refine this definition and identify a set of techniques classified under the banner of strategic management accounting.

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