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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.

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Results 91-100 of 383

Performance management

Performance management resources

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Case studies

These wide-ranging case studies provide a rich resource for the management accountant who is keen to take that first step towards tackling climate change:

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Professional identity of management accountants: leadership in changing environments

This report explores the meaning of identity and leadership for MAs as a professional group, with capacity to support and influence others in order to achieve effective outcomes for their organisations.

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The pension liability: managing the corporate risk

This guidance aims to provide a framework to help you, with support from your advisers, to find the answers to the following questions:

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CFO dialogue – managing the board’s expectations

As part of the evolution of the role of the CFO, there is a multifaceted and intricate relationship between the CFO and the members of the board of directors. While there are unique and individual situations in different organisations, it is almost universal that part of the CFO's role is to manage board expectations.

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Tracing intellectual capital cash flows

An initial exercise in tracing the utilisation of a specific stock of intellectual capital elements to the cash flows they generate.

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Tomorrow's leadership

28 May 2012 saw the UK launch of a groundbreaking leadership report, ‘The Invisible Elephant and the Pyramid Treasure - Tomorrow’s Leadership’, which outlined a leadership model fit for purpose in the 21st century. This event continued our successful collaboration with Tomorrow's Company and their partners.

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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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Sustainability performance management: how CFOs can unlock value

Sustainability can drive significant business benefits. Yet in many organisations, its value is not fully realised. This report from CIMA and Accenture explores how robust sustainability performance management, driven by finance professionals, can be a key way to unlock this value.

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Tomorrow’s balance sheet

Integrating strategies for corporate responsibility and evaluating their impact, both socially and environmentally, is becoming increasingly critical to business. Companies are seeking ways to successfully put their strategies on sustainability into practice – strengthening the connection between corporate responsibility and global competitiveness.

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