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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 41-50 of 299

2011 Lectures: Health, business and society

On 8 November 2011, David Brennan, chief executive of AstraZeneca, gave a powerful lecture at the latest Tomorrow’s Value lecture, at the impressive Mansion House.

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2014 lectures: Tomorrow's Generation

Held on 3 March 2013, this CIMA and Tomorrow's Company lecture discussed the youth unemployment / talent gap solution.

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2014 lectures: Creating value in the cities in which we live and work

On 13 March 2014, CIMA and Tomorrow's Company held an event at the Mansion House entitled 'A City of Cities, a City for Cities', exploring the need to create value in the cities in which we live and work.

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2012 lectures: Tackling fear and greed in the city

Andrew Fisher, Chief Executive of wealth advisers Towry, delivered a passionate speech on executive pay and performance at the latest Tomorrow’s Value lecture at London’s historic Gresham College.

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2011 president's dinner: sustainable business practices

Peter Voser, CEO of Royal Dutch Shell, gave the keynote speech at the 2011's president's dinner, highlighting the need for businesses to practice corporate social responsibility.

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Tomorrow's corporate reporting

Corporate reporting matters: it plays an essential role in the effective functioning of the market economy. It should make an important contribution to our understanding of, and respect for, business and the financial sector as creators of value by explaining what drives that value now and in the future.

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Tomorrow’s value lecture with HSBC

CIMA and Tomorrow’s Company have joined forces to produce a series of lectures exploring the theme ‘Tomorrow’s Value’.

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Climate change calls for strategic change

CIMA and its members are well positioned to help ensure that organisations both survive, and are successful, in light of climate change issues.

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SLAS 37: Intangible assets

We frequently come across resources which have no physical substance but seemingly create value to entities.

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Management Accounting for Climate-related Financial Disclosures

2017, the Task Force for Climate Related Financial Disclosures (TCFD) released recommendations to address the need for reliable corporate disclosure of climate-related information. The TCFD recommendations are a framework structured around four core themes of governance, strategy, risk management, and metrics and targets. Key climate-related financial disclosures support these four overarching recommendations. Recognising that climate risk is material for many organisations, the TCFD encouraged all entities with public debt or equity securities to voluntarily adopt its disclosure recommendations. Research undertaken by a team from the RMIT University Melbourne and the University of Tasmania explored how management accountants can contribute to the development of appropriate climate-related scenarios and to better integrate their management accounting expertise into organisational climate change strategy. The study supported the need for management accounting professionals to be involved in the climate change risk management processes of their companies. The corporate managers interviewed consider climate related financial disclosures as a potentially useful tool and but identified some internal and external challenges regarding the implementation of the (TCFD) recommendations. These include misconceived perceptions of accountants’ role in climate change risk management and a lack of collaboration and communication between the sustainability and finance teams and need to enhance the skills of management accountants.

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