Case Background
CIMA is the leading and largest professional body for management accountants with over 171,000 members
and students operating at the heart of business in 165 countries. Its members work in financial and non-
financial roles throughout organisations and carry out all their training and experience requirements in
business itself. CIMA’s mission is to be the first choice for employers in the qualification and development of
management accountants.
Effective strategic business decisi ...