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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 11-20 of 394

2011 study of Sri Lanka accounting standards

Sri Lanka will be adopting the international financial reporting standards issued by the International Accounting Standard Board (IASB) on 1 January 2012.

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Local perspectives - South East Asia

The ever-changing global business environment affects regions in different ways. CIMA offices in South East Asia have conducted workshops and roundtables to discuss the emerging issues facing business to gather a local perspective and how these should be addressed.

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Cost Transformation Model

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

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Global state of enterprise risk oversight

Given the rapid pace of change in the global business environment, more organisations are realising that status quo risk management will likely lead to failure and significant missed opportunities.

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The Four Ts of local government performance

Effective performance management and strong financial leadership will be at the core of sustainable public service delivery.

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Extended enterprise risk

Today’s complex global supply chains require effective risk management.

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Getting to the heart of decision making: Whitehall's Financial Management Reform

In 2014, HM Treasury launched the Financial Management Reform programme (FMR). This is widely seen as one of the most successful and mature of the UK’s functional reforms. The purpose of this joint paper by the Institute for Government and the Chartered Institute of Management Accountants (CIMA) is to allow those interested in improving finance functions in other complex organisational settings (especially centres of government) to see what is happening in the UK, and to understand the way this change has been undertaken.

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Accounting for natural capital in the value chain

Find out how to implement natural capital accounting with five practical recommendations for CGMAs.

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Building resilience: an introduction to business models

In today’s business environment it is more important than ever that organisations understand their business model, and are ready to adapt it to counter external threats.

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Return on ideas

This report explores ways that finance and marketing can work together to measure the value of marketing activities.

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