Recent reports

Please find below our most recent thought leadership reports on a range of topics.

Latest report

Professional identity of management accountants: leadership in changing environmentsProfessional identity of management accountants: leadership in changing environments
May 2012

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.

 

 

More recent reports

Financial performance of state owned enterprises in emerging economiesFinancial performance of state owned enterprises in emerging economies
May 2012

This report examines the financial performance of state owned enterprises (SOEs) in emerging economies, with specific reference to Pakistan Rail (PR), and highlights the factors that have contributed to its poor financial performance.

 

 

Public sector performance: a global perspectivePublic sector performance: a global perspective
November 2011

This report, examining the global challenges for public sector organisations, will be of interest to readers from all sectors, due to the role of the public sector with respect to economic growth, and the increasing interdependencies of public and private sectors.

 

 

Management control for sustainability strategyManagement control for sustainability strategy
November 2011

This study develops a conceptual framework to understand the roles and uses of control systems in the integration of sustainability within organisational strategy.

 

 

Building world-class businesses for the long term: challenges and opportunitiesBuilding world class businesses for the long term: challenges and opportunities
October 2011

This report, launched at the 2011 CIMA world conference, analyses what a long term approach looks like in practice, and what challenges face companies that want to lengthen their horizons and create sustainable enterprises.

 

 

Strategic responses to global climate change: a UK analysisStrategic responses to global climate change: a UK analysis
October 2011

This paper provides an understanding of the way in which organisations are translating strategic issues into management action in the context of their carbon impact.

 

 

Simple, practical proposals for better reporting of corporate governanceSimple, practical proposals for better reporting of corporate governance
October 2011

This paper offers suggestions on how companies can adopt a new reporting structure that integrates key governance information with the rest of their business reporting.

 

 

Sustainability and the role of the management accountantSustainability and the role of the management accountant
October 2011

This report looks at a 2010 survey of managing directors, accountants and sustainability managers in New Zealand, which found that only a minority of accountants were given the chance to contribute towards sustainability goals.  

 

 

Sustainability performance management: how CFOs can unlock valueFinance transformation: a missed opportunity for SMEs?
October 2011 

This new report shows how leading organisations have transformed their finance functions to help improve their business’ performance.

 

 

SMEs set their sights on sustainabilitySustainability performance management: how CFOs can unlock value
October 2011 

This paper from CIMA and Accenture explores how robust sustainability performance management, driven by finance professionals, can be a key way to unlock business value.

 

 

SMEs set their sights on sustainabilitySMEs set their sights on sustainability
September 2011 

In this report CIMA, the American Institute of Certified Public Accountants (AICPA) and the Canadian Institute of Chartered Accountants (CICA) spoke to SMEs to find out how smaller companies can implement sustainable business practices for the benefit of the environment, their communities, their customers and their bottom line. 

 

Activity based costing in ChinaActivity based costing in China
August 2011

This project investigated the implementation of activity-based costing at Xu Ji Electric, a large Chinese manufacturing company. Xu Ji is a state owned enterprise (SOE), turned public limited company (PLC).

 

 

Assessing the effectiveness of NHS budgetingAssessing the effectiveness of NHS budgeting
July 2011

This report examines the complex nature of budgetary and associated financial systems, particularly the service line reporting (SLR) in NHS provider units.

 

 

Apocalypse H20: accounting for the true value of waterFact or fiction? The independent business partner: Asia
July 2011

This discussion paper outlines how finance professionals need to move from being the co-pilot into the driver's seat across the Asia region, by employing additional skills and tools.

 

 

Management controls in automotive international joint ventures involving Chinese parent companiesProject portfolio management in turbulent times
July 2011
This paper investigates the management controls exerted by overseas and local parents in four automotive international joint ventures (IJVs) in China.

 

 

 

Apocalypse H20: accounting for the true value of waterApocalypse H20: accounting for the true value of water
July 2011

Many organisations have started to respond seriously to the severe risk of increasing water shortages worldwide. This report focuses on two companies that are leading the way in the area of water management and valuation.

 

 

 

Enterprise risk management and budgetary control: a management challengeEnterprise risk management and budgetary control: a management challenge
June 2011

This report argues that the managerial role of ERM and its link with budgeting is both a strategic and a management challenge for companies.