Improving strategic decision making
A CIMA case study

Below is a list of Business Case Studies case studies organised alphabetically by company. To view more companies, please choose a letter from the list below.

Page 6: Conclusion

CIMA is the employers' choice when recruiting financially qualified business leaders. As CIMA members are management accountants they have broad-ranging business and management skills to complement their financial training.

They are able to offer strategic and practical advice, manage risk and make and support key decisions at all stages of the decision making process. For example, at the problem recognition stage, they may be the first to detect an opportunity or approaching threat. At the ideas stage, they can help to provide creative solutions.

Management accountants also consider qualitative performance indicators such as brand reputation and customer satisfaction. They analyse external information, for example, about competitors and they may benchmark performance against similar organisations to help improve business efficiency.

Management accountants have a far from 'back room' role. They are much more likely to be key partners in shaping strategy and contributing to competitive advantage in a business.

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Chartered Institute of Management Accountants | Improving strategic decision making