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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

  • Six rules to delivering a powerful financial presentation

    Public speaking, the number one fear of most people, can be overcome. Analyse one of the key soft skills that accountants need to possess in order to engage stakeholders and help decision making.

  • Keeping business clean: a CGMA guide to countering fraud and corruption

    This briefing report outlines recent developments and trends on fraud and corruption globally and the role of the management accountant in helping establish best practice in their organisation. It offers guidance to a range of resources and reading materials.

  • CGMA Cybersecurity Tool

    Cybersecurity is one of the central issues and risks in today’s global economy. Cyber attacks are no longer a question of if, but a question of when.

  • CGMA Business model global consultation

    Business models are often misunderstood and lack consistency. Most businesses use the term ‘business model’ but do not follow any particular processes or frameworks in order to create and manage them. Our work intends to change this.

  • Cost Transformation Model

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

Find Research & Insight Articles

Results 81-90 of 370

Enterprise risk oversight: a global analysis

The recent global economic crisis has caused all boards of directors and senior executives of organisations to re-evaluate their approaches to risk oversight. Some of the well publicised failures have led many to question how excessive risk taking went unrecognised by key participants in the corporate governance process.

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Managing inter-firm interdependencies in R&D investment

This report illustrates how interdependent R&D investments may be coordinated across the boundaries of competing firms. If managerial accountants are to estimate accurately the value of R&D investments in ecosystems of innovation, an understanding of such information sharing arrangements is crucial.

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Performance management

Performance management resources

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Improving decision-making: reports

Three reports

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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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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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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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Tomorrow's corporate governance - the case for the board mandate

Boards are operating in ever more complex and challenging business environments. At the same time, their behaviour and standards are coming under increasing external scrutiny, for example through the Financial Reporting Council (FRC) and Walker Reviews in the UK.

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