Search

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 101-110 of 383

Financial crisis and changes in management controls in banks

The financial crisis of 2008 hit banks in Iceland and Denmark with different intensity. There was a difference in how management controls changed in response to the crisis.

Find out more Download PDF

Thinking the unthinkable: a new imperative for leadership in the digital age

Executive leadership at the highest levels of corporate, public service and political life faces new vulnerabilities that few in these positions are willing to talk about publicly. In 2016, they are greater than at any time in recent history, and the implications are deeply troubling.

Find out more Download PDF

The effects of cloud technology on management accounting

Advances in information technology have been noted as a key force in changing management accounting. Managers and boards continuously see advances in technology offering potential business advantages, but also raising issues and risks. This report focuses in particular on cloud computing.

Find out more Download PDF

Looking beyond the check-box: mitigating risk, maximising performance

In April 2014 CIMA and St Paul’s Institute jointly hosted an event which looked at the importance of leading by example rather than relying on written policies and rules.

Find out more Download PDF

Branded-business valuations: Global Intangible Finance Tracker 2015

In recent years there has been considerable focus by UK government on tackling the budget deficit. While critical, it will not drive future prosperity. And cannot be the sole focus if the UK is to thrive in the long term.

Find out more Download PDF

Using integrated reporting to help create value and effectively tell the full story

Global companies must create value for the short, medium and long term. But they are doing this in an environment where there is a general lack of trust in businesses; pressures favouring immediate rewards; and the need to integrate many different sources of value spanning borders, cultures and generations.

Find out more Download PDF

Adopting Enterprise Web 2.0 collaborative technologies in business: The implications for management accountants

This report seeks to augment the ability of executives, managers and accountants to better understand one of the most recent examples of technologically enabled change, Web 2.0, and its business related variant, Enterprise 2.0.

Find out more Download PDF

Collaboration: the new core competency in an era of joint ventures and alliances

For those dissatisfied with M&A, there are alternatives which offer organisations access to the scale, markets, distribution or other channels they seek, without many of the problems caused by transferring assets and people – such as the valuation of assets and liabilities (the bulk of due diligence), ‘storming and norming’ of teams, and meshing together processes and data.

Find out more Download PDF

Understanding reputational risk - the costs of 'act now, worry later'

This paper summarises key findings from the discussions at the Malaysian Institute of Integrity (IIM) and CIMA roundtable on reputational risk, based on a global CGMA survey.

Find out more Download PDF

Embedding ethical values in the corporate culture: Zambia

This paper summarises the discussions from a joint roundtable with the Institute of Directors Zambia, held in August at the 2013 Annual Business Conference in Livingstone.

Find out more Download PDF