
Issue Library
CGMA Magazine, Inaugural issue

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A transformative year
Seismic socioeconomic shifts, accelerating regulatory reform and ongoing economic turmoil present myriad challenges and opportunities. Get a blueprint for the year ahead and a guide to ten of the top transformative issues.
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Succeeding in the CIVETS
Enviable growth and compelling demographics make Colombia, Indonesia, Vietnam, Egypt, Turkey and South Africa, together known as the CIVETS nations, markets to be reckoned with.


Strategic objective costing: A new tool for improving resource allocation
Alasdair Macnab, FCMA, CGMA, has reengineered the Balanced Scorecard to create a system for measuring the HR and financial costs of meeting strategic objectives. Macnab explains the approach and how it can be used to make good decisions about allocating scarce resources.
Thirsty planet: Business responses to water scarcity
The Earth is fast careening toward a water crisis. Sandra Rapacioli, CIMA’s head of sustainability, reports on preventative measures under way.
Change management: Three perspectives on the CFO’s role
Three different takes on the role CFOs should play in the process of organisational change.
Understanding the causes of corporate failure
Corporate failure is normally a reflection of deep-seated corporate shortcomings, according to a report by the Cass Business School in London and published by Airmic, the risk management association. Paul Hopkin, Airmic’s technical director, discusses the implications.
P&L pioneer
German sports apparel maker Puma is the first major company to quantify and report the monetary cost of its environmental impact in a formal profit and loss statement. The company’s chairman and chief executive explains the rationale and business benefits.
Letter from… Delhi
In a stormy global economic environment, India is one of the brightest beacons of commercial opportunity, argues Adam Roberts, South Asia bureau chief for The Economist.