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Certified Management Accountant (CMA) is a professional certification credential in the management accounting and financial management fields. The certification signifies that the person possesses knowledge in the areas of financial planning, analysis, control, decision support, and professional ethics.
2015: IMA announced partnership with Wiley and Miles Education to offer CMA courses in India [8] 2018: IMA hits 100,000th member mark [9] 2019: IMA released a book title 100 years and counting - a history of institute of management accountants [10] 2020: IMA released two reports on revenue management and profitability analytics during COVID-19 [11]
The flagship CMA Preparatory Program [14] consists of two subjects, Strategic Cost Management and Strategic Business Analysis for which the entry criterion [15] is either a degree in accounting or a recognised professional qualification in accounting. The CMA Preparatory Program was only open to those with a university degree in accounting; or ...
This topic area is dominated by statistics: the topics are fairly broad, covering probability theory, hypothesis testing, (multi-variate) regression, and time-series analysis. Other topics include time value of money—incorporating basic valuation and yield and return calculations—portfolio-related calculations, and technical analysis. [20]
On January 6th, 2024, the AICPA introduced a new version of the Uniform CPA Exam. This exam removed the Business Environment and Concepts (BEC) section and replaced it with three new sections: Business Analysis and Reporting (BAR) Information Systems and Controls (ISC) Tax Compliance and Planning (TCP)
CIMA offers training and qualification in management accountancy and related subjects. It is focused on accountants working in industry and provides ongoing support and training for members. CIMA is one of the professional associations for accountants in the UK and Ireland. Its particular emphasis is on developing the management accounting ...
In that regard, CMA Canada offered executive development programs, online courses, and knowledge management publications. [ 3 ] Management Accounting Guidelines [ 4 ] and Management Accounting Practices [ 5 ] were published by CMA Canada to specify the best practice on key topics in management accounting.
While some form of variance analysis is still used by most manufacturing firms, it nowadays tends to be used in conjunction with innovative techniques such as life cycle cost analysis and activity-based costing, which are designed with specific aspects of the modern business environment in mind.