CIMA ( English Chartered Institute of Management Accountants ) - Certified Institute of Management Accounting Specialists. He specializes in the development of accounting technologies for the purposes of internal control and management in industrial, service and public organizations. He deserved the reputation of a leading professional community in the field of cost accounting, budgeting, management accounting, investment appraisal and management decision making. The CIMA program is an additional professional education for specialists in financial and management accounting. Along with other well-known international qualifications ( CMA ( Certified Management Accountant ), CIA, CPA, CFA , etc.), CIMA certification confirms the professional level and confirms the status of its holder.
History
The CIMA institute was created in its current form in 1919 under the name “Institute of Cost Accounting Accountants ”.
In 1972, the institute changed its original name ICWA to “ The Institute of Management and Cost Accountants ” ( The Institute of Cost and Management Accountants ), then to the “Certified Institute of Management Accountants ” ( Eng. “The Chartered Institute of Management Accountants ” ) (aka the“ Institute of Chartered Accountants in Management Accounting ”) in 1986 after receiving the Highest Permission. At the same time, the word Chartered in the name of the institute indicates that it was registered on the basis of the royal charter (Royal Charter), and the word certified in the Russian translation does not exactly convey the meaning of the English name.
Based in the UK, it is active throughout the world, especially in current and former countries of the Commonwealth of Nations . The number of community members increased from 15,000 in 1970 to 65,000 in 2005. He played an important role in the founding of a number of professional communities, such as the Institute of Cost Management and the Institute of Management Accountants.
See also
- Management Accounting
- Accounting