With a case study of Pakistan Railways (PR), an important state-owned enterprise in Pakistan, this CIMA report highlights those factors that have contributed to the poor financial performance of PR and recommended solutions.
CIMA's survey finds that as there is a worldwide move toward ‘integrative’ reporting incorporating non-financial as well as financial data, management accountants are ideally placed to collaborate with senior management in producing fully integrated reports, reflecting sustainable strategies adopted by organisations which fulfi
CIMA finds that momentum towards positions of greater responsibility is likely to continue for accountants the world over. In addition to analysis, trends point to roles that add value beyond traditional financial recording and reporting. Inside:ï»¿
CIMA's report explores how robust sustainability performance management, driven by finance professionals, can be a key way to unlock significant business benefits across several areas: revenue generation, cost control, building trust and risk management. Inside:
CIMA's latest salary survey finds that despite another rollercoaster year, nearly half of the CIMA members surveyed are expecting a salary increase during the next 12 months, with 25 percent expecting a pay freeze.
This case study examines whether an activity-based costing technique can be successfully implemented in a Chinese organisational setting and how such information can be used effectively to support Chinese management decision making. Key findings:
CIMA's report offers suggestions on how companies can adopt a new reporting structure that integrates key governance information with the rest of their business reporting - implementing, measuring and communicating sound business principles while ensuring compliance with relevant codes and legislation.