Management Accounting Resources for Higher Education      


CGMA College Classroom Resources
What better resources to use in your classroom than the ones that professional management accountants from around the world rely on every day? From the Global Management Accounting Principles and the CGMA Competency Framework to our Fraud, Risk Management and Big Data tools, these publications cover a broad range of topics that will give your students a competitive advantage as they go forward to face the global challenges of today’s business environment.

Introducing these CGMA resources into your curriculum will turn your classroom into one that they will remember—the classroom that transformed them from students to professionals. 


Management Accounting Principles, Competencies and Tools
Global Management Accounting Principles
Quality decision making has never been more important – or more difficult. The Global Management Accounting Principles© were created to support you in this new, challenging business era.

CGMA Competency Framework
The CGMA Competency Framework - based on research with leaders of 300+ worldwide organisations - defines skills employers are seeking from management accountants.

Essential Tools for Management Accountants
In this collection, we bring together the essential tools used by management accountants and outline how they can benefit the majority of organisations, regardless of size or sector.

Business Performance and Risk Management
Building world class businesses for the long term
This report uses several case studies to explore the business model and essential elements of creating long-term value in a dynamic, multi-stakeholder business environment.

Rethinking the value chain
This briefing paper charts the global trends affecting business generally and reflects on how these issues are impacting extended value chains.

Performance Measurement and Risk Management
This Balanced Scorecard 20th Anniversary Report explores performance measurement and risk management practices in the intermediary food chain business sector. 

Big Data and Analytics
CGMA briefing: Big data
This briefing explores the key competencies organisations need, and the skills management accountants require to harness the power of big data.

From insight to impact - unlocking opportunities in big data
New data technologies are creating significant opportunities for business. Find out how finance leaders are translating analytical insights to commercial impact.

Fraud, Ethics and Governance
Fraud risk management: A guide to good practice
This report shows how CGMA designation holders can take practical steps toward establishing more robust procedures to tackle fraud.

Ethical culture change at Siemens: a case study
This case study investigates how following scandal, Siemens turned its business around. It explores the steps CGMAs can take to embed governance and ethics throughout the value chain.

Ethics, risk and governance through the extended value chain
Risk implications compromise the ever-evolving governance of organisations. This briefing gives guidance on the practical steps CGMAs can take to help build a resilient value chain.

Sustainability and Integrated Reporting
CGMA briefing: Integrated thinking
Explore how Integrated Reporting (<IR>) can help drive competitive advantage.

Ten Key Elements to Sustainable Business Practices in SMEs
Finance plays a key role in formulating and implementing sustainability initiatives, defining the metrics that determine goals, and also monitoring progress.

Accounting for natural capital in the value chain
Find out how accounting for nature helps improve decision making in the extended value chain.

CGMA Exam Information
CGMA for a Day   
Candidates from both the AICPA and CIMA are required to pass the same capstone examination in order to become CGMA designation holders.
CGMA for a Day is an interactive exam simulation designed to give candidates an experience of the CGMA exam. 


Business Performance and Risk Management

Strategy mapping tool
Strategy maps allow organisations to describe and communicate their strategies concisely and succinctly to close the gap between formulation and successful implementation of strategy.

How to set the right performance targets: a 10 step target setting tool
Targets should encourage people to succeed and drive superior performance. But setting the right targets is not easy, and as a result target-setting has become a real issue for many organisations. Here we present a 10-step tool, based on research by the Cranfield School of Management, that will help CGMA designation holders better understand and set performance management targets.

How to develop non-financial KPIs
This tool provides guidance for identifying and designing Key Performance Indicators (KPIs) for non-financial performance measures.

How to manage customer value
The focus on customer relationship management has become central to all organisations. Companies have increasingly recognised the significant costs related to the loss of customers and are trying to better understand, measure, manage and improve customer retention.

How to communicate risks using a heat map
Managing and communicating risks have become crucial tasks in today’s economy. A heat map is a great vehicle for communicating risk to senior management, boards of directors and audit committees.

Big Data and Analytics
How to turn data into decisions
Successful decisions require a disciplined process for managing the resources of the organisation. This tool provides an overview of a range of tools that are useful to CGMA professionals in a variety of situations, including Target Costing, Process Mapping, Fishbone Chart for cause and effect analysis and Theory of Constraints (TOC).

How to evaluate capital expenditures
Better-managed organisations view all long-term programs (capital and non capital) in a disciplined environment. This resource explores some of the unique issues concerning budgeting and evaluating, financing and managing a variety of activities.

Three approaches for valuing intangible assets
Valuation assignments must estimate the value of intangibles, recognising the volatility, ongoing creation, and problems with protection and enforcement.  Three methods used to value intangible assets include the market, income and cost approaches. This tool is intended to help CGMA professionals to develop or confirm their general understanding of these three methods.