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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 211-220 of 250

2014 lectures: Public value: Tomorrow's business success: telling your value creation story

CIMA's and Tomorrow’s Company's annual lunchtime reception at the House of Lords, held this year on Tuesday 18 November 2014, celebrated the recent publication: Tomorrow's business success: using integrated reporting to help create value and effectively tell the full story.

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2012 lectures: Business success through integrity

CIMA and Tomorrow’s Company held their annual parliamentary reception at the House of Lords, at which Robert Swannell, Chairman of Marks & Spencer, delivered an impassioned speech on how businesses must act with integrity to ensure success in the long-term.

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Creating and popularising a global management accounting idea: the balanced scorecard

The balanced scorecard (BSC) can be used to translate an organisation’s strategy into terms that can be communicated and acted upon. This January 2011 research summary focuses on the success of the BSC and how it can be made practical through customisation.

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Management accounting in networks: techniques and applications

Seeks to address the control problems arising from inter-organisational associations, such as alliances, partnerships or networks. Examines how management accounting is used in building and managing relationships with external partners.

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Seven steps to technological innovation: The case of the Australian and Italian wine industry

This research investigated the drivers, barriers and benefits of technological innovation (including block-chain, Internet of Things (IoT), robotics and Industry 4.0 applications) and the role of management accountants in managing innovation projects within the Australian and Italian wine industry. This report outlines seven steps which can lead to successful project management of digital innovation and finds that incremental innovation across a portfolio of projects works better than a “big-bang” approach. It finds that management accountants, with their focus on risk and financial management, play an important role in the implementation of technical innovation. It also stresses the importance of management accountants understanding digital technology and jargon, sustainability issues and how to measure non-financial performance in order to continue to play a leading role in this area.

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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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Accounting for the climate horizon: A study of TCFD implementation

Climate change presents an emerging, but also rapidly evolving challenge for the global community of accounting practitioners, academics and standard setters and the Market is increasingly concerned about the physical, liability and transition risks arising from climate change.

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Embedding ethical values: a guide to CIMA partners

The CIMA Training and Development accreditation scheme now includes a requirement for employers to have an ethics policy or equivalent and to provide training in this area.

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Integrating Big Data with traditional data

This research examines whether big data can be integrated with traditional data and the associated implications for management accounting through a multiple case study involving twenty five Italian museums and follow on in-depth case studies of four of the twenty five. The study examined the following - What types of big data are available to museums? What are the expected benefits of integrating big data with traditional data? w How does big data integration take place? What is the role of management accountants in managing big data integration? Among the findings were that the filtering and interpreting of big data is vital and management accountants often lack the skills required to be involved in and lead data integration.

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Combating corruption across the value chain

There is a global demand for increased transparency in order to prevent corruption and improve fair and competitive conditions for business. As international efforts to combat corruption intensify, organisations must have effective internal compliance systems to increase transparency and reduce their own supply chain risks.

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