Institute of Management Accountants

The Institute of Management Accountants (or IMA) is a professional organization headquartered in Montvale, New Jersey, USA. The organization also has offices in Zurich, Switzerland; Dubai, UAE; and Beijing, China.


IMA is a collective voice of accountants and financial professionals around the world who work in business, with job responsibilities distinct from those in public accounting. IMA raises awareness of management accounting, which includes jobs in decision support, planning, and control positions. Some common job titles for management accountants include: Chief Financial Officer (CFO), Treasurer, Vice President of Finance, Controller, Treasurer, Finance Manager, Internal Auditor, Corporate or Division Planner, Cost Accountant, and Staff Accountant. According to the U.S. Bureau of Labor Statistics, there are approximately 1.3 million accountants and auditors in the U.S. and many more around the world. IMA estimates that the majority of these professionals work in business.


With a network of more than 65,000 professionals, IMA provides certification, the Certified Management Accountant (CMA), for internal financial management responsibilities, including planning, budgeting, business reporting, decision analysis, and risk management. Members can achieve career development through access to one of IMA's 200 local chapters, online professional communities, continuing education, information, and resources. IMA protects business and society by assuring that accounting and finance professionals are ethically sound and qualified to work in business.


The Institute of Certified Management Accountants (ICMA), the certification division of IMA, awards the Certified Management Accountant (CMA) certification. This globally recognized certification tests mastery of advanced accounting and financial management knowledge in four areas: financial planning, analysis, control, and decision support. The CMA assesses competency of internally focused accounting skills and is appropriate for professionals working in large, small, publicly traded and privately held enterprises, not-for-profit organizations, academia, and government. More than 37,000 professionals in the U.S. and around the world have earned the CMA since the program was introduced in 1972.

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