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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 141-150 of 354

The tools and techniques needed to support sustainable business success

The tools and techniques needed to support sustainable business success

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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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LKAS 32 and LKAS 39: financial instruments

The latest paper from the CIMA Sri Lanka accounting standard study group examines LKAS 32: financial instruments – presentation and LKAS 39: financial instruments – recognition and measurement. It aims to establish principles for the presentation, categorisation, recognition and measurement of financial instruments in financial reports.

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Executive remuneration and sustainability

Executive pay is under intense scrutiny internationally by governments, the media and social commentators. This discussion paper from the CIMA knowledge unit offers principles that should underpin remuneration schemes, reassuring stakeholders that performance-related pay reinforces behaviour creates long-term sustainability.

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Interest rate risk management

This document reports the findings from an investigation into the interest rate risk management (IRRM) practices of UK firms. It examines the views of UK corporate treasurers who are involved in the development and implementation of risk management strategies for their organisations.

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Managerial judgement and strategic investment decisions

This report presents the findings from a cross-sectional survey funded by CIMA. The project aimed to survey senior management accountants working across a range of organisations and industries with a unique focus on the behavioural side of decision making in the context of strategic investment decisions (SIDs). The focus is on how decision judgements are reached.

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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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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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Budgeting practice and organisational structure

This report summarises an investigation into budgeting practices in UK companies. The research stemmed from debates generated by the ‘beyond budgeting’ movement that emerged in the 1990s.

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Acting under pressure – how management accountants manage ethical issues

This report highlights the different areas where management accountants might experience pressure in the workplace, set against the wider ethical environment, as well as exploring in more detail the context of five CIMA markets.

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