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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 51-60 of 394

Applying the controllability principle and measuring divisional performance in UK companies

The choice of appropriate measures of divisional managerial performance has been widely debated in management accounting literature.

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Management accounting in networks: techniques and applications

This report seeks to address the control problems arising from inter-organisational associations, such as alliances, partnerships or networks. It examines how management accounting is used in building and managing relationships with external partners. The handbook, entitled Controlling Collaboration between Firms, can be purchased through CIMA publishing.

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How management accounting delivers long term focus

Van den Udenhout (VdU) is a large Dutch group of car dealers. The managing director (MD) was concerned that although VdU performed quite well in terms of profits, sales volume and customer satisfaction, he believed the basis for future performance was very weak and was vulnerable to external circumstances, such as the popularity of its models and economic circumstances. The MD had the ambition to change the managers’ and employees’ focus on the dealership’s most important asset – its network of customer relations.

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Formal and informal feedback in management accounting

In management accounting, feedback has traditionally been viewed rather mechanistically – as a formal control loop between goals and measured performance using formal accounting and information systems, such as the balanced scorecard (BSC). This research summary explores how formal and informal feedback plays a key part in influencing how effectively organisations are managed.

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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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SLAS 37: Intangible assets

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

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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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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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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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