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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.

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    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 81-90 of 394

Governmental financial resilience under austerity: English local authorities

The increased uncertainty, volatility and complexity arising from the economic crisis and the context of austerity require governments to put greater emphasis on flexibility, adaptability and a long-term perspective in their financial management.

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Risk culture in financial organisations

Interest in the cultures of organisations and their effects on management practices goes back many years and there is an extensive body of scholarship on this topic. Yet this interest has increased dramatically since 2008. Furthermore, a new twist in the vocabulary of culture has taken place, with companies, advisors and regulators now seeming to have a specific focus on something called ‘risk culture.’

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A strategic approach to disruptive technologies

Disruptive change requires new strategies. When conditions change rapidly, organisations find their former approaches which have led to success in the past, are no longer effective.

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Curb your enthusiasm: corporate risk assessment of Web 2.0

Recent research in the UK has measured the frequency and average cost of information security incidents. It’s sobering to realise that very large companies are almost guaranteed to have such an incident every year, at an average cost for the worst incidents of over £1million.

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Embedding ethical values into the corporate culture

This paper summarises the discussions at the Malaysian Institute of Integrity (IIM) and Chartered Institute of Management Accountants (CIMA) roundtable on corporate integrity. The roundtable focused on five areas of discussion on aspects of corporate operations and activity that lend themselves to good ethical practice.

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Better budgeting: a report on the Better Budgeting forum from CIMA and ICAEW

This publication is based on the Better Budgeting Forum held in London in March 2004. Participants in the forum discussed a range of issues relevant to the central theme, debating possible ways of improving the budgeting process and highlighting areas for future research.

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Words in action - episode one: Tony Scales and ethics

Does Tony Scales, the new CEO of the Miralux Corporation, believe his own speeches about ethics, the environment and the company’s hard line against corruption and fraud? Is he sincere or just the master of corporate rhetoric?

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Words in action - episode two: James Turner’s projects

James Turner’s projects come in on budget and win environmental prizes. Surely that should keep the low-carbon campaigners smiling?

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Words in action - episode five: Cameron's investigation

Tony’s past the talking stage. It’s time for tough action. And Cameron seems determined as he gets caught up in a new investigation. So why is Talulah unhappy when she gets what she wants? Who is fiddling their expenses now?

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Using analytics to reduce days sales outstanding

This paper, produced by Infosys in association with CIMA, alerts finance professionals to new ways of using data to improve cash flow and ensure the value of the organisation is maintained.

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