The CMA certification is sponsored by the Institute of Management Accountants. For more information about the IMA go to www.imanet.org. The IMA has established an objective for the certification:
• To establish management accounting as recognized professional by identifying the role of the professional, the underlying body of knowledge, and a course of study by which such knowledge is acquired.
• To encourage higher education standards in the management accounting field.
• To establish and objective measure of an individual’s knowledge and competence in the fields of management accounting.
• To encourage continued professional development