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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 171-180 of 272

Performance Reporting to Boards

A guide to good practice which sets out principles for the effective reporting of financial and non-financial information to boards. Has two case studies and a checklist for performance reporting.

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The extended value chain

Today, organisations’ value chains - the series of steps they take to deliver their products or services - include a multitude of business relationships which impact the bottom line.

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Economic value added adoption in China’s state-owned enterprises

Led by the State-owned Assets Supervision and Administration Commission of the State Council (SASAC), the Chinese government has adopted a residual income (RI) index since 2010 when assessing the performance of the 129 state owned enterprises (SOEs) under direct administration of Central Government, known as central SOEs, after a three-year trial.

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Managing responsible business – a global survey on business ethics

This CGMA survey report explores the importance placed on business ethics, ethical performance and ethical management within organisations, and the specific role played and challenges faced by individual CGMA designation holders.

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M&A due diligence for CFOs - part 1

Part I – buyer: Guidance for small- and mid-sized organisations. The process of due diligence typically involves a thorough investigation of the business from many different vantage points.

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How to drive value from sustainability performance management and the CFO's role

Sustainability should be a strategic issue for any organisation as the benefits can be immense. Corporate sustainability contributes to business value whether through revenue generation, cost control, risk management, or building trust. CFOs, with their teams, must drive the performance of sustainability strategies in their organisations.

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Richard Yvanovich discusses innovation

CEO of TRG International Vietnam Richard Yvanovich FCMA CGMA.

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Simon Henry FCMA CGMA discusses innovation

Chief Financial Officer of Royal Dutch Shell Simon Henry FCMA CGMA.

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Moscow CGMA panel discussion: Connecting human capital to the growth agenda highlights

Top finance executives from leading Russian companies and multinationals discuss issues of talent management in the Russian market.

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A CFO's key competencies for the future

This report chronicles the discussions on the key competencies of a CFO in the present day and for future aspiring CFOs in the Malaysian context. It has been compiled from the collection of insights shared by groups of experienced C-suit members and directors in finance, accounting and management from diverse fields.

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