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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 111-120 of 267

Enterprise risk management and budgetary control: a management challenge

Enterprise Risk Management (ERM) is increasingly claimed as a tool for improving the capability of companies in predicting and managing risks, enhancing planning and the achievement of their goals. This research argues that the managerial role of ERM and its link with budgeting is both a strategic and a management challenge for companies.

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Improving cash flow using credit management

This guide explores credit and cash management in small and medium sized enterprises and includes advice on maximising cash inflows, managing cash outflows, extending credit and cash flow forecasting. It is not intended to be complex or exhaustive, but rather to act as a basic guide for financial managers in smaller businesses.

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Time estimates as cost drivers

This research studies the determinants of measurement error in time-driven costing to obtain an observable true cost benchmark that can assess the error in a costing system.

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Strategy mapping: an examination of a homebuilder’s performance measurement and incentive systems

Observes the development, implementation and evaluation of a strategy map and the associated performance measurement and incentive systems at a major U.S. homebuilder.

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Management accounting survey: 2009 results

Thanks to those members who completed the 2009 CIMA survey about the management accounting tools and techniques they use in their roles. The results of the survey are summarised in the following report.

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Performance measurement and management control in non-profit organisations

This report summarizes research undertaken within two non-profit organizations (NPOs): the Tennant Centre, which provides welfare services to the disadvantaged; and Voluntary Service Overseas, which addresses poverty alleviation in developing countries through volunteering.

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Strategic performance management in the public sector

This report discusses how public sector performance management can be improved through both cultural change and by using tools widely available in the private sector.

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Value chain financing in agriculture: the case of Zambia

Smallholder farmers in Zambia comprise 85% of the farming community. Such farmers are not regarded as creditworthy and their agricultural activity is characterised by low yields in production. The aim of this study is to investigate whether VCF could offer increased access to agricultural finance for Zambian smallholder farmers. Such financing will act as an enabler to mechanisation of the farming operation and in turn improve productivity.

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Ten key elements to sustainable business practices in SMEs

This tool, based on a report from the AICPA, CIMA and CPA Canada, draws together case studies and key lessons from small businesses across the UK, US and Canada.

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Management control for sustainability strategy

This study develops a conceptual framework to understand the roles and uses of control systems in the integration of sustainability within organisational strategy. It highlights the importance of integrating sustainability within management control rather than simply relying on discourse to deliver a triple rather than a single bottom line.

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