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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

  • Business analytics and decision making: the human dimension

    This report describes the personal skills and competencies management accountants must possess to be recognised as credible leaders co-creating insight.

  • Joining the Dots

    Decision making for a new era.

  • Business and human rights: evolution and acceptance

    This guide, written in partnership with the Global Compact Network UK, sets out the context for the importance of human rights issues to business.

  • Cost Transformation Model

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

  • Valuing your talent

    Better people measures, better decisions, better business.

Find Research & Insight Articles

Results 91-100 of 394

Words in action - episode three: Anil the 'bean counter'

When Anil finally does rise to the challenge of doing what is right, he is not exactly met with open arms. He works all hours, is patronised and even gets called a 'bean counter'... which does not help his social life.

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Words in action - episode seven: Is the Miralux ship sinking?

Tony has definitely upset the rotten-apple cart now. Is the Miralux ship sinking and are the ones leaving the ship really the ‘proverbial rats’?

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Valuing your talent

Better people measures, better decisions, better business.

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Ethical culture change at Siemens: a case study

Siemens is a globally operating technology company with core activities in the fields of energy, healthcare, industry and infrastructure

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How to improve your board’s effectiveness: three tools for risk and strategy governance

A high-performing board is one that adds value to the organisation by achieving a full package of responsible activities.

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How to evaluate enterprise risk management maturity case study

The hypothetical case study is presented as an illustration of how the Enterprise Risk Management assessment tool can be used by CGMA designation holders to assess the effectiveness of an organisation’s approach to enterprise risk management.

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Costing in the NHS

This report aims to highlight potential benefits and pitfalls of SLR and PLICS. It seeks to make clear the reasons underlying the effectiveness of such tools. To demonstrate these issues we focus in particular on the example of a central piece of hospital activity, examining cost calculation models of the operating theatre.

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Complexity, relevance and clarity of corporate reporting

The Financial Reporting Council’s (FRC) project to review the complexity and relevance of current company reporting requirements is very timely. Over the past ten years, a raft of additional reporting burdens has been placed on businesses, and many of the existing requirements have also changed in that period.

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Incorporating ethics into strategy: second edition

Ethics are pivotal in determining the success or failure of an organisation: they affect a company’s reputation and help to define a business model that will thrive even in adversity.

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Strategic responses to global climate change: a UK analysis

This report provides an understanding of the way in which organisations are translating strategic issues into management action in the context of their carbon impact. The implications for management accountants and accounting were also explored.

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