With a worldwide network of about 60,000 professionals, IMA is the world’s leading organization dedicated to empowering accounting and finance professionals to drive business performance. IMA provides a dynamic forum for professionals to advance their careers through Certified Management Accountant (CMA®) certification, research, professional education, networking and advocacy of the highest ethical and professional standards.

IMA members are business leaders, managers, and decision makers in management accounting and finance. They are dedicated to continued professional development, achieving the highest levels of professional certification, and supporting each other in their commitment to professional excellence. IMA members represent organizations of all sizes and structure, including family-run businesses, private firms, not-for-profit organizations, academic institutions, small and large publicly-traded companies, and multi-national corporations.

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Management accounting is the internal business building role of accounting and finance professionals who work inside organizations. These professionals are involved in designing and evaluating business processes, budgeting and forecasting, implementing and monitoring internal controls, and analyzing, synthesizing, and aggregating information—to help drive economic value.

The role of management accounting differs from that of public accounting, since management accountants work at the “beginning” of the value chain, supporting decision making, planning and control, while audit and tax functions involve checking the work after the fact. Management accountants are valued business partners, directly supporting an organization's strategic goals.