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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 131-140 of 354

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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The mismatch of internal and external social performance reports

Explores internal information about social performance for four organisations that publish relatively detailed social performance information externally.

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Words in action - episode four: James is in a 'deep hole'

In the latest episode, James has problems … enough to crack open the office Chardonnay and spill the beans to Cassie.

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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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The role of corporate culture in the choice of integrated reporting

This report is based on research study which investigated the role of corporate culture in a company’s choice of integrated reporting and in the level of integrated thinking within an organisation. The choice of Integrated Reporting is driven by underlying corporate values and attitudes which affect behaviour and decision-making. Firms with more internal oriented culture types, specifically more control-oriented, are more likely to prepare an integrated report; this requires companies to invest in policies, processes, and procedures that can help improve organizational effectiveness and establish a clear scope of authority and responsibility. Collaboration is the key ingredient for Integrated Thinking and requires implementing initiatives to enhance collaboration, teamwork, talent management, empowerment, and interpersonal relationships

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The effect of dynamic capabilities on performance and digital business strategy

A team from Maastricht University investigated the effect of dynamic capabilities (the ability to adapt internal and external competencies in response to rapidly changing environments) on the implementation of a organisations digital business strategy and business unit performance within a large German automotive manufacturing company. The study found that Business units with high dynamic capabilities tend to achieve better business unit performance and more successful digital business strategy implementation. The study also showed that a digital business strategy cannot solely focus on IT-related aspects but needs to address customer interaction, product innovation, process improvement and supporting functions (i.e., data, IT landscape and HR/culture).

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From digitisation to digital transformation

This research undertaken by a team from Essec Business School investigated the work, challenges and roles of French and German management accountants in the digital age. Interviews with 26 German senior management accountants; specialised consultants; and data analytics, innovation, risk management and IT experts were conducted and the results compared with a similar set of interviews conducted in France. It found that management accountants are strongly engaged in the digitisation of their companies. They also play an important role in the digital transformation through their involvement in data quality, IT system harmonisation, fostering efficiency in budgeting processes and the implementation of self-service reporting tools for managerial decision-making. The research project builds on the distinction between two crucial and interconnected, yet different facets of the digital age: digitization and digital transformation.

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Accountability patterns and performance measurement in co-producing public services

Co-production is a novel but increasingly used approach to public service delivery. By drawing on two cases of the co-production of public services in Tuscany (Italy), this research explores the MA systems adopted and used in co-production and provides suggestions for their future development.

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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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Finance business partnering

Finance business partnering makes an important contribution to improving decision making and ensuring the sustainable success of business.

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