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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 251-260 of 267

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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From digitisation to digital transformation: The role of French and German management accountants in the digital age.

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. 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.

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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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Corporate social responsibility and innovation in management accounting

According to a 2009 survey conducted on Fortune 500 firms, corporate social responsibility (CSR) is becoming an increasingly prominent and accepted part of the corporate strategy agenda. However, there is very little understanding of how different control mechanisms are adopted to put strategic agendas related to CSR into practice.

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Towards collaborative target cost management in agriculture and food

There is scope for the development of a collaborative form of target cost management that delivers value to all parties in the food supply chain.

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Reputation – why it matters and how you can manage it

From banking to oil, technology to automobiles, industry reputations have been taking a pounding in recent years. Some were deserved, others weren’t. All had financial implications for the companies involved – and their shareholders.

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Roads to ruin: a study of major risk events

The events of the last two years put risk related issues squarely on the front burner, and the flame remains on high.

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Thirsty planet: Business responses to water scarcity

Water is a finite resource. As the National Geographic observed, “All the water that will ever be is, right now.” Indeed, water levels are maintained through a process of re-circulation. However, increased demand for water and water quality and distribution issues have led to water scarcity in many parts of the world.

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CGMA briefing: Ethical Performance

For businesses around the world, maintaining a constant focus on ethical performance is vital for success.

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CGMA briefing: Big data

The volume, variety and velocity of data available to businesses today is increasing at an incredible rate. It’s vital that organisations harness big data to stay ahead of the competition, and yet nearly 9 in 10 organisations are struggling to get valuable insight from data.

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