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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 81-90 of 383

How to evaluate enterprise risk management maturity

Increasingly, boards of directors and senior executive teams are exploring the concept of enterprise risk management (ERM) to better connect their risk oversight practices with the execution of their strategic plan. In spite of this increased focus on ERM, organisations still find it difficult to understand how ERM differs from traditional risk management, and what an effective ERM process looks like.

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How to evaluate capital expenditures and other long-term investments

Evaluating capital expenditures and long-term investments is a critical process for businesses. Better-managed organisations view all long-term programmes (capital and non-capital) in a disciplined environment.

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How to manage reverse logistics

Reverse logistics has become an area that retailers and manufacturers cannot ignore. A significant percentage of products are returned by customers. Despite the fact that managing these returns incurs substantial costs through logistics, inventory and disposal, many companies appear to employ inadequate processes for dealing with these returns.

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Roads to ruin: the analysis

Roads to Ruin looks at substantial corporate crises that struck well-known organisations over the last decade.

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One finance: Building tomorrow’s talent strategy

This report discusses the need for a unified, ‘one finance’, approach to talent management in light of increasing capabilities and skills requirements as finance operating models and finance structures change.

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Sustainable business: Shared value in practice

Set against a background of underlying mistrust in their intentions, major corporations have begun to realise that they need to focus on more than short-term profit maximisation. This report examines the need for more sustainable thinking in corporate strategies and identifies the critical business model areas to concentrate on.

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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.

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Words in action - episode seven: Is the Miralux ship sinking?

Tony has definitely upset the rotten-apple cart now. Is the Miralux ship sinking and are the ones leaving the ship really the ‘proverbial rats’?

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Words in action - episode three: Anil the 'bean counter'

When Anil finally does rise to the challenge of doing what is right, he is not exactly met with open arms. He works all hours, is patronised and even gets called a 'bean counter'... which does not help his social life.

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Improving decision-making: reports

Three reports

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