Discussion papers
CIMA invites members of the financial community to contribute to the shaping of accountancy.
We publish discussion papers covering the important developments in management and accountancy practice. These provide an ideal opportunity for fellow bodies and individuals to become involved with CIMA in shaping the profession.
To find out more contact innovation.development@cimaglobal.com
Climate change
Category: Discussion papersPDF 217Kb
Author: CIMA
Publication date: 26/03/2008
This highlights why you should adapt your strategy now to embed change issues into normal business life before it is too costly or too late. We propose ten actions that your organisation can put in place to help you drive sustainable performance with regard to climate change.
Target costing in the NHS
Category: Discussion papersPDF 80Kb
Author: CIMA NHS Working Group
Publication date: 24/10/2005
The National Health Service (NHS) in the UK is currently facing significant challenges in performance, including the fundamental need to maximise the use of available resources and to demonstrate sound financial management. This discussion paper proposes that the application of target costing in the NHS presents an opportunity to radically improve the operational delivery of patient care and overcome many of these challenges.
The CIMA strategic scorecard
Category: Discussion papersPDF 197Kb
Author: CIMA
Publication date: 21/03/2005
This discussion paper provides an overview of the CIMA Strategic Scorecard and its current state of development in order to facilitate further discussion and debate.
Enterprise governance
Category: Discussion papersPDF 31Kb
Author: CIMA
Publication date: 01/07/2004
Our recent discussion paper on Enterprise Governance considers the need for integrated corporate governance and performance measurement structures and strategies. This has been developed in conjunction with the International Federation of Accountants (IFAC).
Find out more about Enterprise Governance.
