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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.

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  • 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.

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  • 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.

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  • 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?

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  • 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.

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  • 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.

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  • 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.

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  • 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.

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  • 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.

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  • 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.

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  • 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.

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  • Cost Transformation Model

    The CGMA cost transformation model is designed to help businesses to achieve and maintain cost competitiveness.

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Find Research & Insight Articles

Results 161-170 of 272

Management control systems in UK innovation companies

The importance of innovation to economic competitiveness, to the enhancement of products and services, and to the efficiency of the business process is widely recognized.

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Corporate governance: developments in the UK

The UK Financial Reporting Council (FRC) has recently issued a revised UK corporate governance code for listed companies and a UK stewardship code for institutional investors. Together, the two codes aim to raise governance standards in the wake of the financial crisis. This briefing sets out the key highlights with particular emphasis on the new UK corporate governance code.

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Risk management in the banking sector

Since the recent financial crisis, much attention has been paid to risk management, especially in the banking sector. This research conducted in a large Dutch bank explored the involvement of management accountants in risk management and how the degree of this involvement is influenced by their personality traits. The study included both a survey and interviews.

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Using better data to drive performance in the NHS

The NHS is undergoing a major organisational reform with the introduction of Foundation Trusts, the promotion of plurality and competition, an increasing focus on pan-organisation pathways and a change to its regulatory arrangements. Added to that it faces the challenge of lower levels of financial growth than it has seen in recent years and with increasing public expectations, the importance of performance management and improved efficiency has never been higher.

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Study of LKAS 17: Leases

A New Sri Lankan lease accounting standard has been developed in a joint project between the International Accounting Standards Board (IASB) and the Institute of Chartered Accountants of Sri Lanka (ICASL) that could result in a complete overhaul of the way in which leases are reported in financial statements, commencing 1 January 2012.

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Looking beyond the checkbox

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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Reflections from Asia Pacific leaders: strategies for career progression

Senior female role models are all too uncommon in the finance industry, and women in Asia often face additional barriers to success in the form of societal expectations of women and business customs

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A test of a company's business model

The goal of this study was to conduct formal, empirical longitudinal tests of the assumed cause-and-effect relationships in the business model of a single-unit organisation.

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Words in action

Simply talking about fraud, corruption and the environment won’t make much difference. But action will.

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2013 Lectures: Responsible investment: tough choices and practical dilemmas

The latest in CIMA and Tomorrow’s Company’s lecture series on Tomorrow’s Value, the annual Parliamentary Reception, was held on 13 November 2013 in the House of Lords, London.

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